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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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The Economic Independence of Islamic Boarding Schools From the Perspective of KH. Abdullah Syukri Zarkasyi and The Implementation with Ar-Raudlatul Hasanah Islamic Boarding School in Medan Saputra, Jaka; Batubara, Maryam; Arif, Muhammad
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.v5i3.2794

The objective of this study is to examine the strategies employed by Ar-Raudlatul Hasanah Islamic boarding school in Medan in achieving economic independence and to ascertain the impact of this independence on institutional and community development. Adopting a qualitative research approach, data were gathered through in-depth interviews, observations, and document analysis, in accordance with the perspective of KH. Abdullah Syukri Zarkasyi. The primary findings indicate that Ar-Raudlatul Hasanah Islamic boarding school employs strategies, including the diversification of income sources, the establishment of business units, and the integration of internal and external resources in economic management. These economic independence measures have a positive impact on the development of pesantren facilities and the welfare of teachers and staff, while also facilitating the economic empowerment of the surrounding community through the provision of various entrepreneurship initiatives. However, a number of supporting and inhibiting factors also influence the implementation of these strategies. This study contributes to the existing literature on the economic independence of Islamic boarding schools and provides practical recommendations for other Islamic boarding schools seeking to enhance their economic independence.

Mediating Customer Engagement Based on Content Marketing and Product Variety on Purchace Intention Fauziah Nur Septiani; Popy Rufaidah
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.v5i3.2798

This study investigated the role of content marketing and product variety on purchase decisions through customer engagement. The study was executed on the customers of local Indonesian footwear, namely Noosa Official, the MSME based in Bandung City. A total of 360 respondents were selected with the criteria of being 15 to 60 years old, living in Indonesia, and as followers of the Noosa Official Instagram for at least three months. The questionnaire contains 36 questions. The survey was self-administered and conducted online, and then the data obtained was analyzed using descriptive and SEM-PLS analysis. This study concluded that content marketing significantly and positively affects customer engagement and decisions. The indirect effect of content marketing on customer decisions mediated by customer engagement is also significant. Product variety only significantly affects customer decisions positively. Product variety has a positive but insignificant effect on customer engagement. Customer engagement is also negligible in mediating the influence of product variety on customer decisions. Lastly, customer engagement is also known to significantly influence customer decisions positively.

The Impact of Debt Rating Mediation on ESG Scores and Corporate Debt Costs in Indonesia for the Period 2018 - 2023 Rifqi Satria Dinandra; Zuliani Dalimunthe
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.v5i3.2800

This study aims to determine the impact of debt rating mediation on ESG scores and corporate debt costs in Indonesia for the period 2018 – 2023. This research falls under quantitative research with data collection consisting of secondary data available to the public (Indonesia Stock Exchange) and Refinitiv. The type of data used is cross-sectional data. The sample in this study comprises 235 bond data points from 22 companies listed on the Indonesia Stock Exchange, issued between 2018 and 2023. The type of data used is cross-sectional data. The research findings indicate that ESG score performance, debt ratings, state-owned enterprise status, and decarbonization acceleration regulations influence corporate debt costs. Additionally, debt ratings fully mediate the relationship between ESG scores and corporate debt costs.

How Is The Implementation Of IFRS 17/PSAK 117 And Its Impact On Risk Based Capital Of Life Insurance Companies? Sisca; Zuliani Dalimunthe
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.v5i3.2809

The implementation of IFRS 17 in 2025 will impact the reporting of insurance contracts and potentially affect the calculation of Risk Based Capital (RBC) for insurance companies. This study evaluates how IFRS 17 affects insurance contract liabilities and solvency ratios in insurance companies, using a sizeable Indonesian life insurance company as a case study. The research covers traditional products, health insurance, and unit-linked products, with findings validated through interviews with actuarial or accounting heads from five other life insurance companies. The study reveals that liabilities for traditional insurance contracts increase, unit-linked product liabilities decrease, and short-term health insurance liabilities remain unchanged. These changes will impact RBC calculations even though IFRS 17 does not alter the inherent business risks of insurance companies. The study recommends that regulators adjust RBC calculations to ensure financial statements accurately reflect insurance companies' financial health and risks.

Evaluation of Investment Returns through Equity Crowdfunding Platforms in Indonesia in 2023 Eric S Wicaksono; Zuliani Dalimunthe
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.v5i3.2812

This research aims to investigate the factors influencing Return on Investment (ROI) in SMEs in Indonesia utilizing equity crowdfunding as a funding method. This research employs a quantitative approach with the aim of describing the relationship between the variables under examination, namely the relationship between equity crowdfunding and the financial performance of SMEs in Indonesia. The population in this study includes all SMEs in Indonesia that have engaged in equity crowdfunding up to the year 2023. A sample of 31 SMEs was selected for the study. Data analysis techniques involved testing the research model to ensure its acceptance and produce valid and reliable findings. This testing process included several essential steps, namely classic assumption tests, F-tests, and t-tests. The results of the study indicate that the campaign duration in equity crowdfunding has a significant relationship with the Return on Investment (ROI) obtained by SMEs. The variable 'Campaign Duration Score' shows a statistically significant relationship, supporting the hypothesis that the longer the campaign duration, the higher the ROI that can be achieved. This suggests that longer campaigns provide investors with more time to research and make better investment decisions, ultimately increasing trust levels and potential ROI. The amount of funds raised during the equity crowdfunding campaign does not have a significant relationship with the ROI obtained by SMEs. The variable 'Log Raised Funds' does not show statistical significance, challenging the assumption that the amount of funds raised is a key factor in determining ROI. This indicates that other factors such as efficient fund usage, post-funding business strategies, and market conditions may have a greater influence on SMEs' financial success post-crowdfunding. The industry sector in which SMEs operate has a significant impact on ROI. The variable 'Industry Score' shows a significant negative impact on ROI, especially for SMEs in the Restaurant/Food & Beverage sector compared to other sectors. This emphasizes the importance of industry context in determining financial performance after obtaining funding through equity crowdfunding. The Restaurant/Food & Beverage sector may face additional challenges such as intense competition, lower profit margins, and consumer demand fluctuations, which can reduce ROI potential.

The Influence of Halal Certification (Self-Declaration) on the Purchase Intention of MSME Food Products in Bandung Alim, Abdullah; Aziz, Fauzan
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.v5i3.2813

The halal product market has garnered significant attention worldwide. Consumers are increasingly cognizant of the importance of selecting products that adhere to the halal principles of the Islamic faith. Halal certification plays a critical role in bolstering consumer confidence in a product. This study aims to explore the influence of halal certification on the purchase intention of Micro, Small, and Medium Enterprises (MSMEs) food products in Bandung. Specifically, it examines the impact of self-declared halal certification on consumers' purchasing decisions. The research sample comprised 100 respondents, and data analysis included validity and reliability tests, data normality tests, correlation analysis, simple linear regression analysis, and the coefficient of determination, utilizing the SPSS program. The findings indicate that self-declared halal certification has a positive and significant effect on the purchase intention of MSME food products in Bandung. This is evidenced by a t-value of 19.408 and a p-value (Sig) of 0.000, which is below the 5% alpha threshold, thereby confirming the research hypothesis.

The Role of Readiness to Change in Fostering to change from Transformational Leadership, Self Efficacy, Behaviour on Performance in Digital Industry Wijaya, Andreas; Sutojo, Albert; Nicholas, Nicholas
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.v5i3.2827

The role of readiness to change in digital transformation is critical because it influences the success rate of accepting and implementing new technologies within an organization. Readiness to change allows individuals and organizations to adapt to environmental changes, overcome obstacles, and adopt changes more effectively This study distributed an online survey via Google Forms to 237 SME employee. After the survey was completed, data filtering and processing were carried out using SmartPLS The results demonstrate that attitude significantly affects performance. Studies consistently show that individuals with a good attitude can improve their performance. Similarly, the impact of attitude on readiness for change mirrors these findings: individuals with a positive attitude are more motivated and ready to embrace change, which in turn enhances their performance. Evidence shows that employees ready for change experience significant performance growth. In conclusion, readiness for change mediates the relationship between transformational leadership and performance. Employees need guidance and actions from leaders to reach optimal performance. Similarly, readiness for change mediates the relationship between attitude and performance. Furthermore, readiness for change also mediates the effect of self-efficacy on performance, highlighting that self-efficacy drives internal motivation towards goal achievement.

Application of Big Data Technology in Financial Auditing: Challenges, Opportunities, and Implications for the Accounting Profession Hendrawan, Henky; Suwandi Ng; Rusiana Sari, Agustin; Azizi, Muhammad; Verawaty
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.v5i3.2829

The integration of Big Data technology in financial auditing has transformed traditional auditing practices, offering significant opportunities for enhancing audit quality and efficiency. This literature review examines the challenges, opportunities, and implications of Big Data technology in the accounting profession. It explores how Big Data tools and techniques can improve data analysis, risk assessment, and fraud detection. However, the adoption of Big Data also presents challenges, such as data privacy concerns, the need for specialized skills, and the complexity of managing large datasets. This review highlights the current state of research in this field and provides insights into the future directions for incorporating Big Data in financial auditing. The findings underscore the necessity for continuous professional development and the adaptation of regulatory frameworks to fully harness the benefits of Big Data technology

Enhancing Financial Reporting Practices among Micro-Enterprises through Digital Literacy Campaigns and Computerized Accounting Systems Minda Yustrisna Devi; Fitri Rahmiyatun
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.v5i3.2834

This study examines the impact of digital literacy campaigns and computerized accounting databases on the financial reporting practices of micro-enterprises in Indonesia. Micro-enterprises, which play a vital role in the Indonesian economy, often struggle with financial management due to limited knowledge and resources. To address these challenges, digital literacy campaigns were implemented to educate micro-enterprise owners on the benefits and usage of digital financial reporting tools. The primary objective of this research was to enhance financial literacy among these business owners and facilitate the adoption of computerized accounting systems, which are expected to improve the accuracy and efficiency of financial reporting. The study involved 50 micro-enterprises from various sectors, including food and beverage, fashion, and crafts. Data were collected using structured questionnaires and direct observations. The research aimed to assess how digital literacy campaigns could improve financial reporting practices, thereby supporting better financial decision-making and business sustainability. The digital literacy campaigns provided training on financial literacy, the importance of financial reports, and tips on obtaining funding using reliable financial reports. Additionally, computerized accounting templates were introduced to automate accounting processes, reduce errors, and save time, allowing business owners to focus on strategic aspects of their businesses. The findings of this research are expected to offer valuable insights and recommendations for policymakers, educators, and business owners. By highlighting the benefits of digital financial literacy and the importance of adopting digital tools, this study aims to drive the implementation of best practices among micro-enterprises. Ultimately, the research seeks to contribute to the growth and sustainability of micro-enterprises, thereby enhancing their role in the national economy.

The Impact of Private Consumption, Private Investment, and Foreign Capital Inflows on Economic Growth: A Cash Flow Accounting Approach in Indonesia Arifin, Dinah Tasyanda Nugraha; 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.v5i3.2835

This study aims to analyze the influence of private consumption, private investment, and foreign direct investment on the economic growth of Indonesia using the cash flow accounting approach. A quantitative approach was employed, utilizing secondary data from various official sources. The analysis indicates that private consumption significantly affects economic growth, whereas private investment shows no significant influence. However, foreign direct investment has a proven significant positive impact on Indonesia's economic growth. These findings underscore the importance of private consumption and foreign investment in driving national economic growth, while highlighting the need for a better understanding of the factors influencing private investment to enhance its contribution to economic growth.

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Contact Name Ebit Bimas Saputra

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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

Abstract

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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