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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 1,249 Documents

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Development Strategy of Msmes With The Pentahelix Model (A Study on MSMEs in the Malang City) Trianti, Khoiriyah; Kurniati, Rini Rahayu; Widayawati, Eny; Aini, Yulis Nurul
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2711

This research examines the development strategy of MSMEs in Malang City, Indonesia, during the Covid-19 pandemic. The goals are to evaluate the impact of the Pentahelix model on MSMEs, create an analytical model highlighting the role of Pentahelix in enhancing MSME performance, and explore collaborative efforts of stakeholders in empowering the MSME sector. Quantitative research methods, including interviews, observations, and questionnaires, were used to gather data from MSME actors in Malang City. Descriptive analysis was employed to interpret the collected information. Interviews and observations with MSME actors and government representatives were conducted to understand the Pentahelix collaboration. The findings show the significant impact of the pandemic on MSMEs, leading to decreased sales. The Pentahelix model, involving collaboration among the government, private sector, community, academia, and media, is identified as a potential solution. The study highlights the roles of each stakeholder in empowering MSMEs, including government support programs, academic initiatives, business contributions, community networking, and strategic use of social media. In summary, enhancing MSME sales turnover requires collaboration among academics, government, business people, community, and social media. The Pentahelix collaboration empowers MSMEs, with each stakeholder playing a vital role. The research emphasizes the importance of a holistic strategy to improve MSME performance, supported by academics, government, and business sector. These collaborative efforts establish a sustainable business environment for MSMEs in Malang City.

The Influence of Product Quality, Price Perception, and Social Media Marketing Mediated by Purchase Intention on the Purchase Decisions of Samsung Smartphones Among Millennials in Sukabumi City Iriandy, Wahyu; Hannan, Sufrin; Farradia, Yuary
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2715

This study investigates the influence of product quality, price perception, and social media marketing on millennials' purchase decisions of Samsung smartphones in Sukabumi City, with purchase intention serving as a mediating variable. The research employs a quantitative approach using convenience sampling, targeting 400 respondents within the millennial age range who are Samsung users. The analysis utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that product quality and price perception significantly impact purchase decisions and intentions, while social media marketing directly affects purchase intention but not purchase decisions. Mediated by purchase intention, product quality, price perception, and social media marketing all positively influence purchase decisions. The study underscores the critical role of product quality and pricing strategies in consumer decision-making, particularly within the competitive smartphone market.

The Influence of Accountability and Transparency on Public Trust in Villages Mediated by Internal Control Systems in Sidoarjo Ryandi, Ninesia Aliya; Sari, Rida Perwita
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2722

This study aims to investigate the relationship between accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The background of this research is based on the importance of the role of the Village Consultative Body (BPD) as a government institution at the village level in ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust. The research method used is quantitative by collecting data from BPD members and representatives of the village community through questionnaires. The results of data analysis show that accountability, transparency, and internal control systems have a significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These findings provide a deeper understanding of the importance of implementing accountability, transparency, and internal control practices in building community trust in government institutions at the village level.

Analysis of Theory of Planned Behavior and Fraud Triangle Theory (Case Study On Sharia Banking) Nadin, Nadin; Wijayanti, Rahma
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2723

The aim of this research is to test whether attitudes, subjective norms, behavioral control, pressure and opportunities influence the interest of staff in Sharia Banking to commit fraud. The survey was conducted on a sample of 35 sharia banking staff. The research results show that attitudes and pressure influence the interest of Sharia Banking staff to commit acts of fraud, while Subjective Norms, Behavioral Control, and Opportunity do not influence the interest of Sharia Banking staff to commit acts of fraud.

The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies Aisyah Amini; Azizul Kholis; Arfan Ikhsan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2725

This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock Exchange (IDX). This research is a comparative casual research with a quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study amounted to 228 companies. Sample selection using purposive sampling techniques and obtained samples from 32 companies with 5 years of observation so that 160 research data were obtained. The method of testing the hypothesis in this study uses a panel data regression model with a Fixed Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA) model. Data analysis of both models used version 12 of the Eviews program. The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.

The Influence of Profitability, Solvency, Company Size, and Audit Tenure on Going Concern Audit Opinions (A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2019-2022) Candra, Handy; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2730

The purpose of this research is to determine the extent of the influence of company profitability, the company's methods of solvency in fulfilling its obligations, company size, and the relationship between clients and auditors on going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 – 2022. This study uses a descriptive quantitative method with purposive sampling and employs IBM Statistic SPSS Ver 27 for logistic regression measurement. The results of this research indicate that solvency and company size affect going concern audit opinions, whereas profitability and audit tenure do not affect going concern audit opinions.

Implementation of Published Ifrs S1 and S2 Standards Globaly Kusuma, Kezia Nabella; Gani, Lindawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2734

The aim of this research is to evaluate company sustainability reporting based on IFRS S1 and S2 standards. Furthermore, this evaluation will ultimately produce recommendations for the company so that the company can maximize improvement efforts in producing sustainability reports according to standards for the coming financial year. The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluation is carried out by comparing the Sustainability Report of PT. Bank Mandiri in 2023 with sustainability reporting standards in accordance with IFRS S1 and IFRS S2. The results of this research evaluate the Company's Sustainability Report based on IFRS S1 and S2 standards. The company generally meets the requirements of IFRS S1, especially in governance disclosures, but is deficient in aspects of strategy and risk management. Disclosure of metrics and targets is still inadequate. The IFRS S2 evaluation shows that most of the requirements are met thanks to experience with TCFD and SE-OJK 16/2021, but strategic aspects related to climate change are still lacking. Despite progress, companies need to increase transparency and thoroughness in preparing sustainability reports according to more detailed standards.

Influence of Audit Opinion, Cap Size, Financial Distress, and Company Size on Auditor Switching: (Empirical Study of Manufacturing Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange for the 2019-2022 Period). Rina Rina; Sigit Mareta
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2737

This study aims to examine the influence of Auditor Opinion, KAP Size, Financial Difficulty and Profitability on Auditor Change in Various Industrial Sector Manufacturing Companies listed on the Indonesian Stock Exchange. The independent variables in this research are Auditor Opinion, Financial Difficulty and KAP Size. The dependent variable is Auditor Change. The population of this research includes all various industrial companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was purposive sampling. The data analysis method used is logistic regression with SPSS version 27. The total sample for this research is 176 companies. The data collection technique uses the documentation method via the official IDX website: www.idx.co.id. The results of this research have implications for accounting knowledge, especially in the field of auditing, by providing empirical evidence regarding the influence of audit opinion, KAP size, financial difficulties and company size on auditor turnover

Determinants of Tax Rates and Sanctions on MSME Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Study on MSMEs Taxpayers in the Modern Market) Septiyana, Rana; Anjarwati, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2746

This research aims to test and analyze the influence of tax rates and tax sanctions on taxpayer compliance with understanding of taxation as a moderating variable.This research aims to test and analyze the influence of Tax Tariffs and Sanctions on Taxpayer Compliance with Tax Understanding as a Moderating Variable (Empirical Study on MSMEs Taxpayers in the Modern Market). The research object is taxpayers of micro, small, medium enterprises (MSMEs) in the Modern Market, especially the culinary sector. The research approach used quantitative using primary data. Data collection was carried out using a questionnaire sheet instrument, by distributing questionnaires to 100 taxpayer MSMEs in Pasar Modern who were engaged in the culinary sector as respondents. Data analysis methods by applying structural equation modeling with the help of the WarpPLS 7.0 tool. The research results show that the tax rate is significantly negative on taxpayer compliance, this shows that the lower the tax rate imposed, the more taxpayers will comply with paying taxes. Tax sanctions do not have a significant effect on taxpayer compliance. Understanding of tax regulations moderates the influence of tax rates on increasing taxpayer compliance. Tax understanding moderates the influence of tax sanctions on increasing MSMEs' taxpayer compliance.

The Influence of Income Level, Financial Behavior and Financial Management on Financial Well-Being in the Sandwich generation: Study in Sukaragam Village, Serang Baru District Anjani, Dinda Dewi; Siska Wulandari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2750

This research is intended to assess the influence of income level, financial behavior and financial management on financial well-being. This research is quantitative in nature and involves a population that includes various variables, such as age, gender, occupation, and level of income/pocket money (monthly) in Sukaragam village. The sampling method in this research used non-probability sampling. Data was obtained from a number of respondents through questionnaire distribution, both conventionally and via online Google Form. Data analysis was carried out using SPSS version 26 software by applying the multiple linear regression method. Descriptive statistical approaches, instrument testing, classical assumption testing, and hypothesis testing were also used in the data analysis process for this research. The research results show that income level and financial management do not have a significant influence on financial well-being. On the other hand, financial behavior has been proven to have a significant positive influence on financial well-being

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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
Ebit Bimas Saputra

Contact Email
dinasti.info@gmail.com

Phone
+6282287504359

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