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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

The Influence of Dynamic Capability on Organizational Resilience Through Strategic Agility in Companies Amid Business Uncertainty Tri Septiono; Indarto Indarto; Adijati Utaminingsih
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.v7i4.7359

Business uncertainty driven by technological disruption, market volatility, and rapid environmental changes requires companies to develop adaptive capabilities to maintain long-term competitiveness and sustainability. This study aims to examine the influence of dynamic capability on organizational resilience through strategic agility as a mediating variable in companies facing uncertain business environments. This research employs a quantitative approach using a survey method with primary data collected through questionnaires distributed to 150 managers, supervisors, and employees who understand organizational strategies and business processes. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) to evaluate the relationships among variables and test the proposed research model. The results are expected to demonstrate that dynamic capability has a positive effect on organizational resilience and strategic agility, while strategic agility strengthens organizational resilience by acting as a mediating mechanism between dynamic capability and resilience. The study concludes that companies with strong adaptive capabilities and strategic agility are better positioned to withstand disruptions and sustain competitive advantage amid business uncertainty. This research contributes theoretically to strategic management by strengthening the understanding of capability-based resilience development and provides practical implications for organizations in designing adaptive strategies.

Green Leadership and Sustainable Business Performance in MSMEs: The Mediating Role of Green Innovation and the Moderating Role of Organizational Culture Lukman Hakim; Sabil Sabil; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo; Sugiyah Sugiyah; Devy Sofyanty
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.v7i4.7367

This study aims to analyze the effect of Green Leadership on Sustainable Business Performance in micro, small, and medium-sized enterprises (MSMEs), with Green Innovation serving as a mediating mechanism and Organizational Culture as a moderating variable. The study adopts a quantitative explanatory research design involving 100 respondents consisting of MSME owners/managers and employees. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0. The results indicate that Green Leadership has a positive and significant effect on Green Innovation (β = 0.656; p < 0.001) and Sustainable Business Performance (β = 0.487; p < 0.001). Green Innovation also has a positive and significant effect on Sustainable Business Performance (β = 0.276; p = 0.004). Meanwhile, Green Leadership does not have a significant effect on Organizational Culture (β = 0.166; p = 0.118), and Organizational Culture does not significantly affect Sustainable Business Performance (β = −0.085; p = 0.308). Organizational Culture has a positive and significant direct effect on Green Innovation (β = 0.147; p = 0.048), but does not moderate either the Green Leadership–Green Innovation relationship or the Green Innovation–Sustainable Business Performance relationship. These findings highlight the importance of Green Leadership and Green Innovation in enhancing sustainable business performance among MSMEs.

Determinants of Life Expectancy and Clustering: K-Means Panel for the Pandemic-Post-Covid-19 Pandemic Period in Indonesia Sabrina Dwi Anindya; Grace Natalia Marpaung
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.v7i4.7370

Inequalities in life expectancy across Indonesia remain a challenge for health development, particularly during and after the COVID-19 pandemic. Previous studies have examined socioeconomic, educational, sanitation, and healthcare factors, but findings remain inconsistent, with limited integration of determinant analysis and provincial clustering. This study examines the determinants of life expectancy and classifies Indonesian provinces based on similar health characteristics during 2020–2025. A quantitative approach was employed using panel data from 34 provinces. Panel regression was estimated using Common Effect, Fixed Effect, and Random Effect models, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests, followed by Feasible Generalized Least Squares (FGLS). K-Means clustering was then applied to group provinces based on socioeconomic and health characteristics. The results show that per capita expenditure, mean years of schooling, and proper sanitation positively affect life expectancy, while the number of health care facilities is insignificant, suggesting that service quality and equitable distribution may matter more than facility quantity. K-Means identified three provincial clusters, revealing persistent disparities, particularly between eastern and more developed regions. The study contributes an integrated regression-clustering framework for targeted, regionally differentiated public health policies.

The Influence of Gender and Transaction Flexibility on Cryptocurrency Investment Interest in Indonesia Metta Septiani; Ahmad Albar Tanjung; Yudi Limbar Yasik; Agnes Alzena Syafitri; Renny Sunarny; Yuki Hidayat Kusdinar
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.v7i4.7371

Cryptocurrency has become an increasingly accessible digital investment instrument, yet participation remains uneven across demographic groups and may depend on the flexibility offered by digital transactions. This study examines the influence of gender and transaction flexibility on cryptocurrency investment interest in Indonesia. A quantitative explanatory design was applied to survey data from 109 respondents aged 17 years and older, selected through purposive sampling. Cryptocurrency investment interest was coded as a binary outcome and analysed using binary logistic regression. The results indicate that gender significantly predicts cryptocurrency investment interest (B = 3.481; p = 0.010; odds ratio = 32.498). Transaction flexibility is also jointly significant (Wald = 22.445; df = 3; p < 0.001), although one category produces an unstable estimate and therefore requires cautious interpretation. The study contributes by jointly examining a demographic factor and a technology-related transaction attribute in explaining cryptocurrency investment interest. The findings suggest that accessible and flexible transaction mechanisms may support participation, while investor education should address persistent gender differences and the risks inherent in crypto assets.

STARA Awareness, Learning Goal Orientation, and Knowledge Sharing Behavior among Tech Professionals in Jakarta Lutfita Astifani Rundana; Achmad Fajar Hendarman
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.v7i4.7375

The rapid adoption of Smart Technology, Artificial Intelligence, Robotics, and Algorithms (STARA) is transforming technology-related occupations and increasing employees’ concerns regarding job security and continuity. These concerns may influence employees’ willingness to participate in knowledge-sharing activities, particularly when technological developments are perceived as potential threats. This study examines the effects of STARA Awareness on Knowledge Collecting and Knowledge Donating while assessing the moderating role of Learning Goal Orientation (LGO) among technology professionals in Jakarta. Data were collected from 124 respondents using a quantitative survey approach and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that STARA Awareness has significant negative effects on Knowledge Collecting (β = -0.206) and Knowledge Donating (β = -0.169). In contrast, LGO demonstrates positive effects on Knowledge Collecting (β = 0.490) and Knowledge Donating (β = 0.431). Furthermore, LGO significantly moderates the negative relationships between STARA Awareness and both dimensions of knowledge-sharing behavior. These findings suggest that Learning Goal Orientation functions as an important psychological resource that enables technology professionals to maintain knowledge exchange despite ongoing technological disruption.

The Effect of Hospital Management Information System (HMIS) Implementation on Nurses’ Performance at Sumedang Regional Public Hospital Arini Dwi Azhari; Tasya Aspiranti; Dede R. Oktini; Nunung Nurhayati; Rabiatul Adwiyah
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.v7i4.7381

Technological advances and increasing public expectations require hospitals to improve the quality and efficiency of healthcare management. The Hospital Management Information System (HMIS), locally known in Indonesia as SIMRS, supports the integration of hospital administrative and clinical services. support the integration of administrative and clinical services. In nursing practice, HMIS facilitates patient monitoring, care planning, intervention evaluation, and accurate clinical documentation. According to the Human-Organization-Technology Fit Model, information-system success is influenced by the suitability of human, organizational, technological, and net benefit aspects, which have an impact on individual and organizational performance. However, its implementation at Sumedang Regional Public Hospital continues to face challenges that may affect nurses’ performance. This study aimed to analyze the effect of HMIS implementation on nurses’ performance at Sumedang Regional Public Hospital. A quantitative cross-sectional study with a descriptive and explanatory approach was conducted among 104 nurses selected using purposive sampling. Data were collected using structured questionnaires and analyzed using simple linear regression. HMIS implementation had a positive and statistically significant effect on nurses’ performance (B = 0.456; t = 8.064; p < 0.001), accounting for 38.9% of the variance in nurses’ performance (R² = 0.389). These findings indicate that better HMIS implementation is associated with higher nurses’ performance. Improving system quality, usability, and alignment with nursing workflows may contribute to enhanced nursing performance and healthcare service delivery.

Transparency, Accountability, and Green Culture on Turnover Intention: The Moderating Role of Agile Leadership M Surya Abdi Barus; M Ali Iqbal
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.v7i4.7384

This study examines the effects of transparency, accountability, and green culture on turnover intention, with agile leadership as a moderating variable at PT Green Gold Technology. A quantitative explanatory design was employed using a cross-sectional census of all 86 active employees. Data were collected through a structured online questionnaire and analyzed using partial least squares structural equation modeling with SmartPLS 4.0. Six of the seven hypotheses were supported. Transparency, accountability, and green culture had negative and significant effects on turnover intention. Agile leadership had a positive and significant effect on turnover intention, contrary to the hypothesized negative direction. Nevertheless, agile leadership strengthened the negative effects of transparency, accountability, and green culture on turnover intention. The model explained 79.0% of the variance in turnover intention and demonstrated predictive relevance. These findings indicate that agile leadership does not independently reduce employees’ intention to leave but can strengthen the effects of organizational transparency, accountable work practices, and environmental values when translated into responsive leadership actions. The study provides context-specific evidence supporting the application of Social Exchange Theory in a project-based engineering consultancy serving the mining industry.

Strategy for Strengthening Knowledge Management in Improving the Quality of Legal Services at the Kampar Regency Regional Secretariat Nawarah Kamaliyah; 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.v7i4.7389

This study aims to analyze the strategy of strengthening knowledge management in supporting the quality of legal services at the Kampar Regency Regional Secretariat. The study used a qualitative descriptive approach with purposively selected informants. Data were obtained through interviews, observations, documentation, and questionnaires as supporting data in identifying internal and external factors of the organization. Data analysis was carried out through the stages of data reduction, data presentation, drawing conclusions, and SWOT analysis using the IFAS and EFAS matrices. The results of the study indicate that knowledge management has been implemented through competency development, legal document storage, knowledge sharing, and mentoring and transfer of experience between employees. However, the implementation has not been fully integrated and there are still inconsistencies in knowledge development and sharing activities. The results of the SWOT analysis indicate that the organization is in a position to support the implementation of the Strengths-Opportunities (SO) strategy, which is utilizing internal strengths to optimize available opportunities. Strategies that can be implemented include strengthening the digital legal knowledge base, increasing knowledge sharing forums, developing apparatus competencies, and strengthening knowledge transfer mechanisms. These strategies are aimed at supporting easy access to legal information, consistency of work processes, and the capacity of apparatus in providing services. However, this study did not directly measure the relationship or influence of knowledge management on the quality of legal services. Therefore, the relationship between strengthening knowledge management and service quality in this study is understood based on qualitative findings, service conditions, and the results of a SWOT analysis and cannot yet be interpreted as an empirically proven causal relationship.

Fraud Tendency: The Role of Financial Pressure and Permissive Organizational Culture Maya Robiatul Adawiyah; Anis Chariri
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.v7i4.7392

This study analyzes the effects of financial pressure and permissive organizational culture on the tendency toward fraud, specifically asset misappropriation, among Zakat Management Organizations (ZMOs) in Central Java, Indonesia. The study employs a quantitative approach with a cross-sectional survey design. Data were collected through questionnaires distributed to employees of ZMOs affiliated with the Zakat Forum (FOZ) in Central Java. Using purposive sampling with a minimum employment tenure of six months as the eligibility criterion, 102 respondents met the research criteria. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that financial pressure positively and significantly affects fraud tendency, with a path coefficient of 0.337 and a p-value of 0.004. Permissive organizational culture also positively and significantly affects fraud tendency, with a path coefficient of 0.332 and a p-value of 0.003. The R-square value of 0.324 indicates that financial pressure and permissive organizational culture jointly explain 32.4% of the variance in fraud tendency. This implies that ZMOs should reduce employees' financial pressures and strengthen an organizational culture that does not tolerate unethical behavior to prevent fraud more effectively. This study extends the application of Fraud Pentagon Theory to faith-based nonprofit organizations, particularly those involved in zakat fund management.

Existing Condition, Production Performance, and Business Feasibility of a Closed-House Broiler Plasma Farming Business: A Case Study of Tridaya Farm in Karawang, West Java Adhi Yusuf; Siti Jahroh; Zenal Asikin
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.v7i4.7394

This study is motivated by the limited control that broiler plasma farmers have over selling and feed prices under core-plasma partnership schemes, combined with a cost structure heavily dominated by feed expenses, conditions which together threaten the financial sustainability of plasma farming businesses. This study intends to analyse the current business condition of Tridaya Farm, a closed-house broiler plasma farming business in Karawang, West Java, with a population of 40,000 birds per cycle, partnered with PT Charoen Pokphand Indonesia, centering on its production performance and business feasibility. This research used a descriptive-analytical case study design and production data from 21 rearing cycles, with the baseline for current conditions drawn from the last four cycles, analysed through technical and monetary performance calculations, dominant risk analysis, and profit sensitivity analysis. The results show that Tridaya Farm's technical performance is generally good, with an average Feed Conversion Ratio (FCR) of 1.475 consistently below the core partner's standard and a Performance Index (IP) that increased from 390 to 444. However, depletion fluctuated considerably (3.91%-10.13%), resulting in a thin average profit margin of 4.12% of total revenue and an average profit of IDR 62,661,900 per cycle. Depletion and the live-chicken selling price were identified as the two dominant risk variables. At the same time, profit was highly sensitive to declines in selling price and increases in FCR, with only a 5% price decline sufficient to push the business into a loss. The study determines that despite good technical performance, the business feasibility of a plasma farming enterprise remains highly vulnerable to small fluctuations in production and price variables because of its thin profit margin. Practically, plasma farmers should strengthen depletion control through improved biosecurity and cage management, and use uniform performance track records as a bargaining tool with core partners to obtain better pricing incentives.

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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