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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

243 244 245 246 247

Influence of Competence and Digital Transformation on Performance Through Work Motivation as an Intervening Variable Among Junior High School Teachers in Bangkalan Regency Irna Sulistiarini; Helmi Buyung Aulia Safrizal; Iriani Ismail
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.v7i4.7250

This study aims to analyze the influence of competence and digital transformation on teacher performance, with work motivation serving as an intervening variable, among Junior High School (SMP) teachers in Bangkalan Regency. The demands of digital transformation in education require teachers to possess adequate competence and the ability to adapt to technology to enhance the quality of instruction and performance; however, challenges such as limited digital competence, low work motivation, and suboptimal technology utilization persist in the field. The study employs a quantitative approach using explanatory research. The population consists of 700 civil servant (PNS) junior high school teachers in Bangkalan Regency, with a sample of 186 respondents selected through proportionate stratified random sampling. Data were collected via questionnaires and analyzed using SEM-PLS. The results indicate that teacher competence and work motivation have a positive and significant effect on teacher performance. Digital transformation significantly influences work motivation but does not have a direct, significant effect on teacher performance. Work motivation was found to mediate the influence of competence and digital transformation on teacher performance. These findings are expected to provide insights for policymakers regarding enhancing teacher competence, strengthening digital transformation, and fostering work motivation to support improved teacher performance in the digital era.

Development Strategy Source Power Human Based Wisdom Local in Support Preservation Forests in the Sanctuary Area Rimbang Hill Wildlife Observatory, Baling Hill, Kampar Regency Mhd. Hasrul Dabkes; Zulher Zulher; Kasmawati Kasmawati
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.v7i4.7261

Research This aim for analyzing development strategies source Power human based wisdom local in support preservation forests in the area Asylum Rimbang Hill Wildlife Reserve, Baling Hill, Kampar Regency. Research use approach qualitative with method descriptive. Data collection techniques are carried out through interviews, observations, and documentation, while data analysis using SWOT analysis through IFAS and EFAS matrices. Research results show that the total IFAS value is 2.90 which shows internal conditions are in the category Enough strong, whereas the total EFAS value is 2.80 which indicates existence opportunity sufficient external Good in support preservation forest. Factors strength main covering wisdom local community, support government, and involvement institution customs, whereas weakness main located at the bottom capacity source Power human and its weakness supervision area forest. Meanwhile that, opportunity originate from support policy government and development ecotourism, whereas threat main in the form of illegal logging and land conversion function land. The resulting strategy covering strengthening capacity community, strengthening institutional customs, as well as improvement Work The same between stakeholders interest in management forest in a way sustainable.

The Mediating Role of Labour Force Partisipation Rate in the Effects of Domestic and Foreign Direct Investment on Poverty in East Kalimantan Province Lisa Puspitasari; Muhammad Bayu; Aning Kesuma Putri
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.v7i4.7321

This study aims to determine the influence of Domestic Direct Investment (DDI) and Foreign Direct Investment (FDI) on Poverty through the labor force participation rate (LFPR) in districts/cities of East Kalimantan Province. This study uses a quantitative approach. The data used are secondary data obtained through publications and surveys. The type of data is panel data for 10 districts/cities in East Kalimantan Province for the 2015–2025 period with 110 observations. The analysis tool uses path analysis with the help of STATA 17.0 software. The results of the study showed that DDI had a significant effect on LFPR, and FDI had an insignificant effect on LFPR. DDI also and significant effect on poverty, while FDI had an insignificant effect. Furthermore, LFPR has a significant effect on poverty, which shows that the increase in the participation of the working-age population in the labor market is related to poverty reduction. However, the results of mediation testing showed that LFPR did not significantly mediate the influence of DDI or FDI on poverty. Research implications emphasize investment aimed at productive job creation, human resource quality, local worker involvement, and stronger regional economic linkages, particularly amid the economic transformation and urban development in East Kalimantan.

The Influence of Long-Term Debt-to-Equity Ratio, Financial Leverage, Capital Structure, and Asset Growth on Stock Prices via Price-to-Book Value in the Oil and Gas Industry Listed on the Indonesia Stock Exchange (2020–2025) Iqbal Syaputra; Jonner Simarmata; Ali Akbar
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.v7i4.7330

The oil and gas industry is a strategic sector that contributes significantly to the Indonesian economy; however, the movement of its funding structure, asset growth, and stock prices during the 2020–2025 period has shown inconsistent fluctuations. Previous studies on the effects of Long-Term Debt to Equity Ratio, Debt to Asset Ratio, Equity to Asset Ratio, and Asset Growth on Price to Book Value and stock prices have produced mixed results, and most have not positioned Price to Book Value as an intervening variable in the oil and gas sector. This study aims to analyze both the direct and indirect effects of these four variables on stock prices through Price to Book Value in the oil and gas industry listed on the Indonesia Stock Exchange during the 2020–2025 period. The research employs a quantitative approach using secondary data in the form of annual financial reports from 11 sample companies selected through purposive sampling, and is analyzed using path analysis with the assistance of SPSS. The results show that Long-Term Debt to Equity Ratio, Debt to Asset Ratio, Equity to Asset Ratio, and Asset Growth, either simultaneously or partially, do not have a significant effect on either Price to Book Value or stock prices. Meanwhile, Price to Book Value has a significant and dominant effect on stock prices and mediates the influence of the four variables. The novelty of this research lies in the integration of an intervening model in the post-pandemic oil and gas sector, which has not been extensively studied, while also confirming that market valuation plays a greater role in determining stock prices than funding structure does directly.

The Effect of Service Quality on Customer Loyalty: The Mediating Role of Customer Satisfaction at Jatiluhur Valley Resort Lina Agustini; Zulganef Zulganef
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.v7i4.7340

Despite the macro-level post-pandemic recovery of Indonesia’s domestic tourism sector, state-owned integrated resorts continue to encounter persistent challenges in sustaining visitor retention and revenue stability. Jatiluhur Valley Resort (JVR) experienced a documented commercial performance gap, where targeted revenue realization steadily dropped from 58.97% in 2022 to 43.78% in 2024 (Perum Jasa Tirta II Internal Management Report, 2025). Grounded in the Stimulus–Organism–Response (S-O-R) framework and Expectancy Disconfirmation Theory, this study examines the structural effects of five service quality dimensions (Tangibles, Reliability, Responsiveness, Assurance, and Empathy) on Customer Loyalty, as well as the mediating role of Customer Satisfaction. A quantitative explanatory cross-sectional design was conducted with 200 eligible domestic tourists at JVR. Data were evaluated using Covariance-Based Structural Equation Modeling (CB-SEM) via LISREL 8.7. The measurement model verified convergent validity (AVE , CR ) and discriminant validity via the Fornell-Larcker criterion. The structural model exhibited close fit ( ). Structural path analysis revealed that all five service quality dimensions significantly predicted Customer Satisfaction ( ), accounting for 80% of its variance ( ). For direct effects on Customer Loyalty, Tangibles ( ), Assurance ( ), Empathy ( ), and Customer Satisfaction ( ) were significant positive predictors, whereas Reliability ( ) and Responsiveness ( ) exerted no direct effects. Sobel mediation tests confirmed that Customer Satisfaction partially mediates the influence of Tangibles ( ), Assurance ( ), and Empathy ( ) on Customer Loyalty, while fully mediating the effects of Reliability ( ) and Responsiveness ( ) ( ). These findings uncover a distinct dual-pathway mechanism in state-owned lake-side resorts: operational reliability and responsiveness function as baseline hygiene factors that drive loyalty strictly through customer satisfaction, whereas tangible aesthetics, safety assurance, and empathy operate as strategic brand differentiators driving loyalty both directly and indirectly. Targeted managerial interventions should prioritize water recreation sanitation, physical facility upgrades, and frontline hospitality training.

The Influence of Green Human Resource Management and Green Innovation on Sustainable Economic Development Through MSME Performance Sabil Sabil; Rosento Rosento; Mohammad Amas Lahat; Amas Sari Marthanti; Panji Suratriadi; Popon Rabia Adawia
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.v7i4.7342

This study aims to analyze the effects of Green Human Resource Management (GHRM) and Green Innovation on Sustainable Economic Development through MSME Performance as a mediating variable. The study employed a quantitative approach with an explanatory research design involving 160 MSME respondents. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that GHRM does not have a significant effect on MSME Performance (β = 0.104; p = 0.116), whereas Green Innovation has a positive and significant effect on MSME Performance (β = 0.613; p < 0.001). GHRM has a positive and significant effect on Sustainable Economic Development (β = 0.408; p < 0.001), whereas Green Innovation does not have a significant effect (β = 0.132; p = 0.214). MSME Performance has a positive and significant effect on Sustainable Economic Development (β = 0.212; p = 0.039). MSME Performance also does not mediate the effects of GHRM (β = 0.022; p = 0.288) or Green Innovation (β = 0.130; p = 0.054) on Sustainable Economic Development. The R² value for MSME Performance is 45.3%, while the R² value for Sustainable Economic Development is 39.6%. These findings underscore the importance of Green Innovation in enhancing MSME Performance and highlight the direct role of GHRM in supporting Sustainable Economic Development.

Beyond Utility: A Pilot Extension of TAM with Sharia Compliance Trust and Religiosity among Pontianak Micro and Small Enterprises Aiyub Anshori; Rahmat Rahmat
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.v7i4.7343

Islamic fintech may broaden access to payments and financing for micro and small enterprises, but acceptance may depend on functional beliefs, confidence in sharia compliance, and religiosity. This pilot study examined an extended Technology Acceptance Model among 30 business owners in Pontianak, Indonesia. A cross-sectional survey measured perceived usefulness, perceived ease of use, attitude toward use, behavioral intention, sharia compliance trust, and religiosity. Preliminary internal-consistency and measurement diagnostics were followed by separate exploratory bivariate regressions; the sample was not designed to test the full structural model. None of the reported associations reached p < 0.05, so the findings do not establish determinants, causal effects, or mediation. The study proposes a conceptual distinction between sharia compliance trust and generic service trust and identifies improvements in item design, respondent profiling, exposure measurement, and sampling needed before a powered confirmatory study.

The Effect of CEO Power on ESG Disclosure with Earnings Management as a Mediating Variable Dian Pramitya Khairunnisa; Puji Harto
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.v7i4.7344

This study examines the effect of CEO power on ESG disclosure and investigates the mediating role of accrual earnings management. This study employs a quantitative approach using panel data from 125 non-financial companies listed on the Indonesia Stock Exchange during 2020–2024, comprising 623 firm-year observations. The analysis applies panel data regression and mediation analysis to examine structural power, ownership power, expert power, and prestige power. The results indicate that structural power and expert power have a significant positif effect on AEM, whereas ownership power and prestige power have no significant effect. AEM has a significant negative effect on ESG disclosure. Furthermore, AEM mediates the effects of structural power and expert power on ESG disclosure, but does not mediate the effects of ownership power and prestige power. This study contributes to the literature by examining accrual earnings management as an underlying mechanism linking the multidimensional nature of chief executive officer power to sustainability disclosure, providing empirical evidence from non-financial companies in Indonesia.

Implementation of Port Operations Digitalization at the Talang Duku Port Container Terminal Jambi Wedhar Tani Aji; Langas Denny Siahaan; Dinar Dewi Kania; Lira Agusinta; Mustika Sari
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.v7i4.7352

This study aims to analyze the implementation of port operational digital transformation through the adoption of the Nusantara Terminal Operating System (TOS), the operational performance following digitalization, and the challenges encountered during its implementation at the Talang Duku Container Terminal, Jambi. A descriptive qualitative approach was employed, with data collected through interviews and questionnaires involving terminal operational employees, information technology staff, terminal supervisors, and company management. The data were analyzed using thematic analysis supported by NVivo through coding, word-cloud visualization, an audit trail, and triangulation of sources, methods, and theories. The findings indicate that Nusantara TOS has integrated planning, billing, gate operations, loading and unloading, receiving, delivery, monitoring, and reporting into a real-time, data-based system. Digitalization has improved work efficiency, service speed, information accuracy, interdepartmental coordination, operational monitoring, decision-making, workplace safety, and service quality for port users. However, the implementation has not yet reached its optimal level due to network and signal instability, legacy-system integration issues, data-format differences, data-flagging problems, field-device readiness, and user adaptation. Therefore, optimizing digital transformation requires stronger information technology infrastructure, improved system integration, and continuous development of human resource competencies.

Analysis of the Role of Profitability, Ownership Structure, and Capital Structure with Liquidity as a Mediating Variable in Achieving Optimal Company Value Harold Kevin Alfredo; Rizki Agung Wibowo; Muhammad Irfan Pratama; Hiro Sejati
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.v7i4.7357

This study investigates how profitability, ownership structure, and capital structure influence firm value, with liquidity considered as a potential mediating factor. The sample includes 22 non-financial firms from the LQ45 index between 2022 and 2025, yielding 88 firm-year observations. Panel data regression analysis was performed using a Fixed Effects Model, incorporating year effects and unit-clustered standard errors, while the Sobel test was applied to assess indirect effects. The results indicate that profitability, ownership structure, and capital structure do not significantly affect liquidity. Furthermore, profitability, ownership structure, and liquidity do not have a significant impact on firm value. Meanwhile, capital structure exerts a negative influence on firm value, though this is significant only at the 10% level. Sobel test results reveal that liquidity does not mediate the effects of profitability, ownership structure, or capital structure on firm value. The results imply that changes in firm value among LQ45 non-financial companies during this period are more strongly influenced by time-specific or annual conditions than by the examined financial variables. The study offers empirical support that, for these firms between 2022 and 2025, liquidity plays a limited role in transmitting the effects of corporate financial attributes to firm value.

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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