Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

Carbon Intensity, Financial Sustainability, and Financial Performance: The Moderating Role of Financial Slack Stefanus Dimas R. Saputro; Priscillia Billy Christianto; Marvin Nicholas Sutio
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.v7i4.7406

The transition toward a lower-carbon economy increases the financial relevance of corporate emissions, yet prior evidence on the financial consequences of carbon activity remains mixed. This study examines the association of Carbon Intensity with Financial Sustainability and Financial Performance and tests whether Financial Slack moderates these relationships among non-financial firms listed in ASEAN-5 and China. Using purposive sampling and LSEG Workspace (Refinitiv) data for 2020–2025, the final sample comprises 136 firms and 803 firm-year observations. Financial Sustainability is proxied by the Altman Z-Score, Financial Performance by Return on Assets and Return on Equity, and Financial Slack by the ratio of current assets to current liabilities. Panel regressions in Stata 18 employ model-specific estimators, year fixed effects, firm-clustered standard errors, and pre-specified directional one-tailed tests; two-tailed p-values are also reported for transparency. Carbon Intensity is negatively associated with all three financial outcomes, with weaker evidence for ROA, whereas Financial Slack does not provide evidence of a buffering role. Relative to the closest prior study, this study adds Financial Sustainability to ROA and ROE, uses a combined Scope 1–Scope 2 intensity measure standardized by revenue, and tests the framework in a multi-country ASEAN-5 and China setting.

The Effect of ESG Score on Financial Performance and Financial Distress with ESG Controversies as a Moderating Variable in ASEAN and Indian Emerging Markets Stefanus Dimas R. Saputro; Enrique Griffin Imanuel Marbun; Elfriana Nely Royana Situmorang
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.v7i4.7407

This study examines the association between ESG Score and two financial outcomes, namely financial performance and financial health, and the moderating role of ESG Controversies in both relationships. Prior studies report mixed findings and rarely examine the two outcomes within a single framework in Asian emerging markets. The sample consists of 1,168 firm-year observations from 146 non-financial firms in Indonesia, Malaysia, the Philippines, Thailand, and India over the period 2017–2024, obtained from LSEG Workspace. Financial performance is proxied by return on equity (ROE) and financial health by the Altman Z″-Score, for which a higher value indicates lower distress risk. The data are analysed using panel regression with firm fixed effects, year fixed effects, and standard errors clustered at the firm level, and all inference is two-tailed. ESG Score shows no significant association with either ROE (β = 0.00051; p = 0.984) or the Z″-Score (β = −0.01100; p = 0.457), so the first and second hypotheses are not supported. The ESG × Controversies interaction is negative and significant for ROE (β = −0.001316; p = 0.009) and positive and significant for the Z″-Score (β = 0.000899; p < 0.001), supporting the third and fourth hypotheses. Robustness tests that hold the estimator fixed and vary one element at a time show that the two results are not equally secure: the positive interaction on the Z″-Score survives the exclusion of ROA, country × year fixed effects, a one-year lag, random effects, and the restoration of firms removed by an extreme-value screen, whereas the negative interaction on ROE keeps its direction but loses significance without ROA and reverses when those firms are restored. Marginal-effects analysis locates the sign change at a controversy level of 8.5 for ROE and 20.3 for the Z″-Score. The contribution of this study lies in the evidence that a single moderating construct is associated with opposite interaction signs across two financial outcomes, which suggests that ESG Score and controversy information should be assessed jointly rather than separately. Because the design is observational, the findings should be interpreted as conditional associations rather than as causal effects.

Employee Performance Improvement Strategy through Strengthening Management Functions and Digitalization of Administration in the General and Personnel Body Income Area Regency Kampar Molika Azizah; 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.v7i4.7414

This study aims to analyze employee performance and formulate strategies. improvement performance through strengthening function management and digitalization administration in the General and Personnel Section of the Kampar Regency Regional Revenue Agency. The study used a qualitative descriptive approach with 25 informants selected purposively based on their involvement and knowledge of administrative implementation, management functions, and technology use. Data were obtained through interviews. observation, and documentation, then analyzed use analysis descriptive and SWOT through matrix IFAS and EFAS. Results study show that implementation of administration has walk and utilization technology has implemented on management Employee data, but digitalization has not been evenly implemented across all administrative processes. Correspondence, reporting, and work monitoring still use manual processes, while archiving has not been fully digitized. This situation requires attention. Because still exists work which has not been can completed according to time the results of the SWOT analysis show that the organization has internal strengths and external opportunities that can be utilized to improve performance. The strategy is directed is strengthening planning and distribution task, improvement coordination and supervision, gradual and integrated development of administrative digitalization, improvement competence digital employee, as well as strengthening monitoring work. Study This shows that improving employee performance needs to be done through integration between strengthening management functions and digitalizing administration so that work processes become more focused, effective, and easy to control.

The Effect of AI-Based Recommendations on Embedded Finance Use in E-Commerce through Trust Mediation among Generation X in Jakarta Selvia De Wana; Riwandari Juniasti; Amri Sinuraya
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.v7i4.7417

Artificial intelligence increasingly shapes how e-commerce platforms recommend integrated financial services, yet evidence concerning Generation X remains limited. This methodological study examines the relationships among perceived AI-based recommendation quality, trust, and embedded finance use, while also distinguishing recommendation quality from exposure frequency. A structured synthetic dataset of 300 observations representing Generation X e-commerce users in Jakarta was analysed using partial least squares structural equation modelling with 10,000 bootstrap subsamples. AI-based recommendations were positively related to embedded finance use (β = 0.514) and trust (β = 0.444), while trust was positively related to use (β = 0.240); all paths had p < 0.001. The indirect effect through trust was significant (β = 0.107), indicating complementary partial mediation, and the model explained 43.1% of the variance in use. A contextual cross-tabulation showed that recommendation exposure frequency was not associated with purchase response (p = 0.818). The study's novelty lies in showing that, for digitally experienced Generation X profiles, perceived relevance and accuracy matter more than repeated exposure, while trust strengthens but does not dominate the relationship. Empirical validation with linked respondent-level data remains necessary.

The Effects of Innovative Work Behavior, Knowledge Sharing, and Workload on IT Employee Performance through Work Engagement at Bank Indonesia Candra Tri Surgo; 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.v7i4.7418

This study examines the effects of innovative work behavior, knowledge sharing, and workload on IT employee performance through work engagement at Bank Indonesia. Using a quantitative explanatory design, survey data were collected from 166 IT employees and analyzed using partial least squares structural equation modeling (PLS-SEM). Innovative work behavior had positive and significant effects on both work engagement and IT employee performance. Work engagement also positively and significantly affected performance. Knowledge sharing had no significant direct effect on either work engagement or performance; however, its indirect effect on performance through work engagement was significant based on the directional test. Workload did not directly affect performance, but it positively affected work engagement and indirectly improved performance. Work engagement complementary mediation of the relationship between innovative work behavior and performance and indirect only mediation the relationships of knowledge sharing and workload with performance. These findings indicate that innovative behavior and work engagement are more decisive for IT employee performance than knowledge exchange intensity or job demands alone. The study recommends an integrated people strategy that institutionalizes employee-led innovation, translates knowledge exchange into applied learning, and manages workload as a sustainable challenge demand.

The Effects of Justice Climate and Service Climate on Employee Service Behavior through Work Engagement: Evidence from a Business-to-Business Food and Beverage Distributor in Indonesia Santoso Santoso; Martinus Tukiran
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.v7i4.7425

This study examines the effects of justice climate and service climate on employee service behavior, with work engagement as a mediator, among employees of an Indonesian business-to-business food and beverage distributor. Data from 50 employees of PT Dinamika Sumber Makmur's foodservice segment were analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4. Justice climate had a strong, significant positive effect on work engagement but no significant direct effect on employee service behavior. Service climate had no significant effect on either work engagement or employee service behavior, whereas work engagement positively and significantly affected employee service behavior. Work engagement fully mediated the relationship between justice climate and employee service behavior through indirect-only mediation but did not mediate the service climate relationship. Unlike earlier hospitality-based findings, the results indicate that the influence of organizational climate dimensions depends on industry and organizational context. The study extends Job Demands-Resources and Social Exchange Theory to Indonesia's business-to-business food and beverage distribution sector and highlights organizational justice and employee engagement as practical levers for service quality.

Household Economic Empowerment through Black Soldier Fly (BSF) Cultivation and Integrated Microfinance Management: A Case Study in Kampung Sereh, Jayapura Regency Meike Iriani Rumbiak; Asep Mulyana; Yunizar Yunizar
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.v7i4.7427

This study examines household economic empowerment through Black Soldier Fly (BSF) cultivation integrated with microfinance management in a household-scale enterprise in Kampung Sereh, Jayapura Regency. The study employed a qualitative case study approach involving interviews, direct observation, and business records. Data were analyzed through thematic interpretation, Business Model Canvas (BMC), and an assessment of integrated microfinance management covering financial literacy, business management, household capacity, and sustainability. The findings show that BSF cultivation converts organic waste into economically valuable products, including maggot and kasgot, while also reducing household expenditure through the use of maggot as animal feed. During May–June, the enterprise generated Rp15.83 million in revenue with operating costs of Rp2.43 million and a recorded net profit of Rp13.40 million. Financial practices included simple record keeping, profit allocation, reinvestment, cost control, and partial separation of business and household funds. These practices contributed to business capacity, household income generation, and economic resilience. The study proposes an integrated empowerment model linking organic waste utilization, BSF cultivation, value creation, financial management, and household economic resilience.

Page 247 of 247 | Total Record : 2467

243 244 245 246 247

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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