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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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Management Accounting Practices’ Impact on Firm Performance Annisa Nur Habibah; Bobby Fisher
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.v6i3.4786

This study seeks to examine the impact of management accounting methods on the performance of businesses in the South Jakartan manufacturing sector. To gather quantitative data, 115 managers from various divisions were surveyed. According to regression analysis, strategic management accounting, performance evaluation systems, budgeting systems, cost systems, and decision support systems are some of the management accounting approaches that have a significant impact on business performance. Decision support and performance evaluation tools have a particularly positive impact, despite the negative effects of budgeting methods. The study contributes to illustrating why efficient management accounting techniques are essential for improved business performance and more data for managers to use when making strategic choices

The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency Ari Purwanti; Eko Wiji Pamungkas; Sari Kartikaningrum; Suwandi Ng; Claudya Nurcahaya
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.v6i3.4789

Sustainability accounting goes beyond the traditional financial reporting framework by encompassing non-financial information that significantly affects long-term business performance and societal welfare. This study employs a Literature Review methodology to critically analyze existing research on sustainability accounting's role in enhancing stakeholder trust and transparency. The literature review on "The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency" reveals that sustainability accounting is a critical mechanism for promoting corporate accountability, ethical behavior, and long-term stakeholder engagement. It facilitates transparent communication of environmental, social, and governance (ESG) practices, enabling stakeholders to make informed decisions based on reliable, non-financial information.

Free Cash Flow, Leverage, and Firm Value: The Moderating Role of Managerial Ownership Ade Ermalini; I Dewa Nyoman Badera
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.v6i3.4795

The firm value represented by its share price often fluctuates. To select profitable investments, investors must be able to estimate firm value. The purpose of this study is to gather empirical evidence regarding the influence of free cash flow and leverage on firm value, and how managerial ownership moderates this influence. The study population includes all companies listed on the Indonesia Stock Exchange between 2021 and 2023, with a sample of 760 companies and 2,016 observations. Purposive sampling was used to choose the sample. This study uses moderated regression analysis with STATA application. The findings indicate that free cash flow has a positive effect on firm value, while leverage has no effect on firm value. On the other hand, managerial ownership does not play a role in moderating the effect of free cash flow and leverage on firm value.

The Influence of Tax Socialization, Tax Knowledge, Tax Sanctions, and Education Level on the Compliance of Urban and Rural Land and Building Tax (PBB-P2) Taxpayers in Sidoarjo Regency Vincensia Rena Dirapuspita; Tituk Diah Widajantie
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.v6i3.4818

This study aims to examine the influence of tax socialization, tax knowledge, tax sanctions, and education level on the compliance of Urban and Rural Land and Building Tax (PBB-P2) taxpayers in Sidoarjo Regency. Although annual PBB-P2 revenue has consistently increased and even exceeded its targets, the number of paid Tax Object Numbers (NOP) remains relatively low, indicating ongoing challenges in achieving optimal taxpayer compliance. This research employs a quantitative approach through a survey method by distributing questionnaires to taxpayers in the region. The collected data were analyzed using SmartPLS 4.0 to test the effect of the independent variables on taxpayer compliance. The results reveal that tax socialization, tax knowledge, tax sanctions, and education level all have a positive influence on taxpayer compliance. The model's R-squared value of 0.769 indicates that 76.9% of the variation in compliance is explained by these variables. These findings emphasize the importance of educational and regulatory factors in enhancing tax compliance. Therefore, it is recommended that local governments strengthen tax education programs, implement fair and transparent sanctions, and improve community education to optimize PBB-P2 revenue collection

Audit Judgment in Task Complexity: The Role of Audit Expertise and Big Five Personality Galuh Mutiara Rizkiah; Sutrisno T; Yeney Widya Prihatiningtia
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.v6i3.4857

This study aims to examine the influence of audit expertise and task complexity on audit judgment by incorporating the Big Five personality traits as moderating variables. The research is motivated by the low quality of audit judgment in the public sector, as reflected in recurring audit findings, including those at the Ministry of Public Works and Housing (PUPR). We collected data using a quantitative causal approach through a questionnaire survey involving 164 auditors at the Inspectorate General of the Ministry of PUPR. The analysis technique applied was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results indicate that both audit expertise and task complexity have a significant positive effect on audit judgment. The personality traits of conscientiousness, extraversion, and openness to experience strengthen these relationships, while neuroticism weakens them. Meanwhile, agreeableness moderates only the relationship between audit expertise and audit judgment, but not the relationship between task complexity and audit judgment. This study contributes to the broader understanding of the auditor’s personality role in improving audit judgment quality, particularly among internal auditors in the public sector, an area that has received limited research attention.

Customer Satisfaction As A Mediator of The Influence of E-Marketing on Brand Image In XYZ Company Ridwan Ramadhan; Nunung Ayu Sofiati; Yoyo Sudaryo; Mochamad Mukti Ali; Ade Salman Alfarisi; Irving Ignatius Paul Luntungan; Anggono Raras Tirto Sakti
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.v6i3.4874

This study aims to analyze Customer Satisfaction as a mediator of the influence of E-Marketing on Brand Image at PT. XYZ E-Marketing, which includes Information, Service Existence, Service Responsiveness, Purchase Transaction Process, and Usefulness, has been well owned by the company. Customer Satisfaction, which includes the dimensions of Product Quality, Service Quality, and Price, is at a satisfactory level, while Brand Image, which includes Reputation, Recognition, Affinity, and Brand Loyalty, is also considered good by customers. With the cluster random sampling technique, a sample of 150 respondents was obtained from a population of 1,235 customers. Based on SEM analysis using the LISREL 8.80 program, the results showed that E-Marketing has a significant partial influence on Customer Satisfaction of 51.2% and on Brand Image of 17.3%. While Customer Satisfaction has a significant partial influence on Brand Image of 30.1%. Furthermore, from the Sobel test, it is known that Customer Satisfaction has a significant influence in mediating the E-Marketing Mix on Brand Image, with a mediator influence of 15.5%. This finding highlights the importance of optimizing E-Marketing strategies to increase Customer Satisfaction and strengthen Brand Image in the eyes of customers.

The Influence of Product Innovation and Knowledge Management on Competitive Advantage: Study on Haus X Arief Muhammad Choco Cheese Crunchy Made With Kitkat Adriana Widya Citra; Jurry Hatammimi
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.v6i3.4875

Haus is a phenomenal contemporary beverage sector UMKM. Since its establishment in June 2018, it has expanded throughout Indonesia with 221 branches and more than 500 Huling (Haus Keliling) fleets. This study aims to analyze the impact of product innovation and knowledge management on Haus's competitive advantage. A quantitative approach with a causal design was employed to evaluate the influence of product innovation and knowledge management on competitive advantage. Using a purposive sample approach, 180 Haus customers in the Jabotabek region were given an online questionnaire to complete in order to gather data. The study's findings indicate that knowledge management and product innovation both partially and concurrently improve competitive advantage.

Improving Freight Forwarding Efficiency Through Digital Innovation, Regulation, And Infrastructure As Mediation Mustika Sari; Reni Dian Octaviani; Nursery Alfaridi Nasution
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.v6i3.5038

The research aims discusses the impact of digital innovation, regulation, and infrastructure on operational efficiency in the freight forwarding industry in Indonesia freight forwarding industry. The study explores how technologies such as Track and Trace systems, IoT, and machine learning are transforming logistics by enhancing transparency and efficiency. However, challenges such as readiness, accessibility, and regulation hinder optimal digital adoption. The research uses the SEM-PLS method to analyze data from 150 logistics companies, revealing that digital innovation and regulation significantly influence operational efficiency, primarily mediated through infrastructure. Accessibility, while not directly impactful, strengthens infrastructure, which indirectly enhances efficiency. This study provides a comprehensive perspective on the enablers and barriers to digital adoption, offering useful policy and managerial implications for the logistics industry in Indonesia. The study concludes that digital innovations, supported by infrastructure development and regulations, are critical to improving the performance of logistics operations, particularly in the context of the digital economy.

Analysis of the Influence of Social Media Content, Influencer Marketing, and Customer Reviews on Purchase Decisions in TikTok Shop Erin Kristina; Realize Realize
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.v6i3.5041

Abstract: This study aims to analyze the influence of social media content, influencer marketing, and customer reviews on purchasing decisions on TikTok Shop, as well as the factor underlying the increase in user transactions on TikTok Shop. This phenomenon is relevant given the high intensity of social media use as a means of promotion and consumer decision-making in the digital era. The study uses a quantitative approach with a survey method by distributing Likert-scale questionnaires to 150 respondents who are active TikTok Shop users in Batam City. Data testing was conducted through validity and reliability tests, classical assumption tests, and multiple linear regression analysis to measure both the simultaneous and partial effects of each independent variable on the dependent variable. The results of the analysis show that all three independent variables have a significant effect on purchasing decisions. Simultaneously, these three variables contribute 57.2% in influencing purchasing decisions. In the digital era, consumers no longer rely on a single source of information, but instead integrate various sources from content and testimonials to public figure opinions to make purchasing decisions. The increase in TikTok Shop usage, reflected in its high Gross Merchandise Value (GMV), can be explained by the significant roles of Social Media Content, Influencer Marketing, and Customer Reviews. These three factors have proven to be important drivers influencing users’ purchasing decisions on the platform. User behavior tendencies that differ by region are also acknowledged as contextual factors that may affect the study's results. Therefore, these findings can serve as a reference for businesses to adjust their digital marketing strategies on TikTok Shop. This study contributes by encouraging TikTok Shop sellers or users to develop creative, informative, and relevant content. Business actors can also collaborate with influencers whose image aligns with their brand and who have strong relationships with their followers. Encouraging customers to provide honest reviews can increase both the quantity and quality of testimonials.

The Snowball Business Model: A Strategic Growth Framework for Sustainable Institutional and Entrepreneurial Development Nandan Limakrisna
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.5891

The Snowball Business Model (SBM) is a strategic framework developed by Prof. Dr. Nandan Limakrisna to create sustainable and accelerated growth through circular synergy and cumulative momentum. Unlike conventional linear models, the SBM emphasizes the integration of internal and external forces that reinforce one another over time, producing a “snowball effect” of expanding value. This paper explores the conceptual foundation, structural layers, and practical implementation of the SBM within educational institutions and local business ecosystems, particularly its application in Universitas Winaya Mukti (UNWIM) and PT Bandung Inovasi Organik. The model bridges managerial rationality and socio-spiritual values, promoting not only business success but also moral and community impact.

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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

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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