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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 Impact of Board Gender Diversity and Ownership structure on ESG Disclosure Diah Yulia Paramita, Kadek; Gede Krisna Dewi, Luh
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3135

This research is intended to investigate the impact of board gender diversity, managerial ownership and institutional ownership on ESG disclosure. Research was conducted on SRI-KEHATI indexed issuers for the 2019-2023 period. A sample of 133 observations was determined using a purposive sampling technique. Multiple linear regression analysis techniques using SPSS version 25 were used to carry out testing. The results prove that board gender diversity has no effect on ESG disclosure, while managerial ownership and institutional ownership have a positive effect on ESG disclosure. The implications of this research support stakeholder theory and the concept of corporate governance and provide suggestions for issuers, investors, regulators, and future research related to ESG disclosure.

Investigating Turnover Intention: The Role Of Counterproductive Work Behavior And Job Stress Valensiana, Brigita Febi; Khrisna Sawitri, Dewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3136

This study aims to analyze the effect of job stress on turnover intention with counterproductive work behavior as a mediating variable among employees of Food Company in Sidoarjo. Data were collected from 97 permanent employees through a questionnaire. The analysis method used is Partial Least Square (PLS) to test the relationships between variables. The results show that job stress has a significant positive effect on turnover intention. Additionally, counterproductive work behavior is found to mediate the relationship between job stress and turnover intention. These findings indicate that increased job stress not only directly raises employees' intentions to leave the company but also enhances counterproductive behavior, which ultimately strengthens turnover intention. This research provides implications for company management in developing strategies to reduce job stress and counterproductive behavior to lower employee turnover rates.

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management Br Bancin, Dela Syakillah Nuraisah; Samri Juliati Nasution, Yenni; Ahmadi Bi Rahmani, Nur
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.v5i3.3137

The increasing allocation of the village fund budget each year, necessitates the Minta Kasih Village government to be responsible for the village funds managed. The Minta Kasih Village Government needs to increase community participation, internal control systems, human resource competence, and transparency in order to achieve village fund management with good accountability. The research was carried out with the aim of assessing the influence on accountability in managing village funds, individually or simultaneously, on community participation, transparency, internal control systems, competence, and increased human resources. Saturated samples were used as the research method. Multiple linear regression was used as data analysis with the help of SPSS 25 software. The research provided individual results, accountability in village fund management was influenced by community participation, internal control systems, human resource competence, and transparency positively and significantly. However, accountability in village fund management has a positive but not significant influence from community participation. Simultaneously, 78% of the significant influence given to the accountability of village fund management was on the variables of transparency, community participation and internal control system, while the influence due to other variables which were not included for research was 22%.

The Influence Of Competitive Advantage, Entrepreneurial Orientation And Product Innovation On Business Success Maulana, Rian; Danial, R Deni Muhammad; Nurmala, Resa
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3141

This study aims to examine the influence of competitive advantage, entrepreneurial orientation, and product innovation on the business success of snack food MSMEs in Sukabumi City. The phenomenon observed is the importance of innovation and competitive advantage in facing intense business competition. The problem identified is that it is unclear how much each of these factors contributes to the success of MSME businesses. This study used quantitative method with descriptive approach and associative analysis. Data were collected through questionnaires distributed to 67 snack food MSMEs in Sukabumi City. Validity and reliability of the instruments were tested using SPSS, and multiple linear regression analysis was used to test the research hypotheses. The results showed that competitive advantage had a positive and significant influence on business success with a significance value of 0.022. In contrast, entrepreneurial orientation and product innovation do not have a significant influence on business success, with a significance value of 0.118 and 0.695, respectively. It is concluded that competitive advantage is a key factor in determining business success of snack food MSMEs in Sukabumi, while entrepreneurial orientation and product innovation have no significant influence. Therefore, it is recommended that MSMEs in Sukabumi should focus more on developing competitive advantage to achieve better business success.

Analysis of Social Media Influencers on Purchase Intention through Perceived Value as a Mediating Variable Hanifah, Bunga; Ramdan, Asep Muhamad; Jhoansyah, Dicky
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3144

Lazada, one of the largest e-commerce in Southeast Asia, experienced a decrease in the number of visitors in early 2023. This study aims to analyze the influence of social media influencers on purchase intention through perceived value as a mediating variable for Lazada users in Sukabumi City. The research method used is quantitative with a sample size of 180 respondents. Data analysis techniques using Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that social media influencers have a positive and significant effect on perceived value. Social media influencers have no significant effect on purchase intention. Perceived value has a positive and significant effect on purchase intention. Perceived value is not effective in mediating the relationship between social media influencers and purchase intention, because the direct effect is greater than the indirect effect. In conclusion, Lazada needs to increase the role of social media influencers and perceived value to encourage user purchase intention, but it needs a more effective strategy in integrating these two factors.

Analysis of Risk Management Implementation in A Holding Company: Infrastructure, Resources, and Risk Management Governance Hasan, Hasbiyallah; Priyarsono, Dominicus Savio; Ramadyanto, Widodo
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3148

X is a state-owned enterprise operating as a holding company across various industries. In 2022, X's total consolidated assets reached Rp 49.1 trillion, encompassing financial services, industrial estates, construction, water management, media, and technology. The expansion into a conglomerate brings challenges and uncertainties, necessitating a systematic risk management process, as accommodated by the regulations in Minister of SOE Regulation Number 2 of 2023 on Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises. This research focuses on analyzing the alignment and identifying gaps in X's risk management practices based on this regulation, as well as proposing steps to enhance risk management effectiveness in X to face business challenges. The study employs a triangulation approach through document observation, interviews, and literature review. The findings reveal several gaps in the implementation of risk management at X, highlighting areas for improvement, including three lines of defense implementation, enhancing a risk-aware culture, ensuring the independence of the risk management function in its subsidiaries, involving and evaluating the roles of the board of commissioners and the director of risk management, and optimizing the integration process of risk management with its subsidiaries, both in policy and practice

Does intellectual capital determine the firm's investment efficiency? Evidence from Indonesia Khasanah, Siskha Nur; Hwa, Pan Wei; Hakim, Muhammad Saiful
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3150

Companies now recognize that success depends not only on physical assets but also on effectively utilizing intangible assets like intellectual capital to outperform competitors. In other hand, achieving the most effective investment decisions is a core concern in corporate finance and a primary objective for management in a company. However, uncertainty of outcome and a lack of measurement metrics often lead to inefficient investments. This study intends to assess the relationship between intellectual capital (IC) on investment efficiency (IE). The data is processed using panel data regression on non-financial public companies in Indonesia with an observation period of 2010-2023. Our analysis discovered that the human capital (HCE) of a firm statistically has a significant positive impact on investment efficiency. Second, the capital component (CEE) is negatively affecting investment efficiency. At the same time, no relationship was found between structural capital and investment efficiency.

The Effect of Leverage and Cash Flow Operation on Stock Prices with Company Value as Moderation Tambun, Sihar; Syahputra, Donny
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3152

The impact of the leiveirage and cash flow opeiration on stock prices and the value of the company as moderation is the goal of this policy. This study also examines the impact of the leiveirgaei and cash flow opeiration on the stock price and the value of the company as a moderation. This research sample is one of 50 companies that are listed on the Indonesian EIfeik Exchange in 2021-2023 at the Food and Beverage and Information Technology Surveyor. The method of research is tested by path analysis, using stata software to test direct and indirect effects. The results of the study prove that the leiveiragei is not beirpeinginginfluence and neigative in the face of the stock price. Cash flow opeiration has a positive and significant impact on stock prices. The value of the company is not significant and significant in the face of the stock price. The value of the company is not able to moderate and negate the relationship between the leiveiragei and the stock price. The value of the company is able to positively and significantly moderate the relationship between cash flow operations and stock prices. The results of this research provide information about the price of the company's investment in the food and beverage industry and information technology that can help decision-makers in an effort to increase the company's stock price.

Analysis of the Application of The Siks-ng Application at The Gunung Gabungan Village Office, Gomo Sub-District South Nias District Haezer Zebua, Eben; Ndraha, Ayler Beniah; Lase, Delipiter; Harefa, Peringatan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3166

The purpose of this research is to analyze the application of the Next Generation Social Welfare Information System (SIKS-NG) in Gunung Gabungan Village, Gomo Sub-district, South Nias Regency, and identify the obstacles faced in its use. The research method used is qualitative, with data collection techniques through observation, interviews, library research, and documentation. This research involved village officials and users of the SIKS-NG application as key informants. The results showed that although the SIKS-NG application has the potential to improve the efficiency of community data management, various obstacles such as the lack of understanding of village officials, limited infrastructure, and human resource capacity issues hinder the optimization of application use. Direct observations and interviews with informants revealed that intensive training and improved technological infrastructure are needed to support the implementation of this application. Further discussion shows the importance of collaboration between central and local governments as well as support from educational institutions in developing the capacity of village officials. This study concludes that the implementation of SIKS-NG in Gunung Gabungan Village requires a systematic and sustainable approach to overcome various obstacles, as well as to ensure the sustainability and effectiveness of the application in improving public services. Recommendations are given for the development of more comprehensive training and improved infrastructure to support optimal use of the application.

The Consequences of Interest Rate Risk and Credit Risk on Profitability (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange) Rumianti, Chaerunnisa; Chery T, Yoshia; Landa, Angelitha Natalia; Fernandes, Carlos; Anas, Muhammad Irfandi; Linthin, Olivia Nura
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): 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.v5i4.3169

This research aims to test and analyze the influence of interest rate risk and credit risk on profitability (empirical study of banking companies listed on the Indonesian Stock Exchange). The population in this study was 43 companies obtained using a purposive sampling method on Banking companies during the 2020-2022 period and based on predetermined criteria, a sample of 34 manufacturing companies listed on the Indonesia Stock Exchange was obtained. The total sample data for the 2020-2022 period is 102 samples. The analysis method used is multiple linear analysis with the help of SPSS software. The research results show that interest rate risk have a positive and significant effect on the profitability of banking companies listed on the Indonesian Stock Exchange in 2020-2022. And credit risk has a negative and significant impact on profitability in banking companies listed on the Indonesian Stock Exchange in 2020-2022.

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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

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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