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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 Effect Of Intellectual Capital Towards Firm’s Financial Performance, Moderating Effect Of Firm Reputation Angela, Clara; Gusti Agung Musa Budidarma, I
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.v5i3.3172

This study aims to analyze the impact of intellectual capital on the financial performance of companies in Indonesia, considering the moderating effects of corporate reputation as presented by Fortune 100 Indonesia list. Intellectual capital, which includes employee capital and structural capital, is considered an important asset that can enhance a company's financial performance. The study uses secondary data from the annual reports of companies listed on the Fortune 100 and Indonesia Stock Exchange for the period of 2020 to 2022. The analysis method employed is data panel regression analysis, and purposive sampling is used in forming the sample. The results of regression analysis shows support for the significant impact of intellectual capital towards financial performance, urging Indonesian firms to maintain their intellectual capital well. On the other hand, firm size may also be inspected as independent variable instead of moderator.

Lifestyle Analysis on Purchasing Decisions Through Price Perception as a Mediating Variable Haq, Qubaila Nurul; Ramdan, Asep Muhamad; Mulia Z, Faizal
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.v5i4.3173

Fashion is an inseparable part of daily appearance and style and every country has its own fashion and fashion is able to change the country's economy. The purpose of this study was to determine the effect of price perception on life style, to determine the effect of life style on purchasing decisions and to determine the effect of price perception in mediating the relationship between life style and purchasing decisions. The method used in this research is descriptive and associative method through quantitative approach. The population in this study were residents of Sukabumi City who use Uniqlo. The sample used in this study amounted to 200 people. The sample was taken based on Malhotra's theory, that a minimum communality of 0.5 must be estimated with a sample of at least 200. The research data used in this study include primary data and secondary data, namely observation, interviews, questionnaires, literature studies, and documentation. The results of this study Lifestyle has a direct and significant effect on price perception on Uniqlo users in Sukabumi City. Price perception has a direct and significant effect on purchasing decisions for Uniqlo users in Sukabumi City. Price perception mediates the relationship between lifestyle and purchasing decisions for Uniqlo users in Sukabumi City.

The Influence of Transformational Leadership, Interpersonal Trust, P-O Fit on Innovative Work Behavior and Knowledge-sharing Behavior as mediation Rochani, Supargono; Suwarto, F. X
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.v5i4.3178

Public organizations must continue to develop efficient and adaptive public services as their competitive advantage. One important strategy in this effort is to increase employee innovative work behavior. The purpose of this research is to explore the factors that influence Innovative Work Behavior of government employees, including Transformational Leadership, P-O Fit, and Interpersonal Trust with Knowledge-sharing Behavior as mediation. The research uses a quantitative approach using the SEM model and smartPLS application to analyze data from 292 functional employees at the Directorate General of Customs and Excise. The results of the analysis show that Transformational Leadership and P-O Fit are positively related to IWB. Meanwhile, Interpersonal Trust does not have a direct influence on IWB but has a positive impact through Knowledge-sharing Behavior as a mediator. One application of this managerial research is to increase Knowledge-sharing Behavior. This can be achieved through development strategies that involve active employee participation, expanding their access to knowledge that can trigger creativity and innovation, and building information systems with open access to all employees. Suggestions for further research are to consider organizational factors that are responsive to change (agile organization) in model analysis so that it can provide a more comprehensive understanding of the factors that influence Innovative Work Behavior in the context of the dynamics of organizational change.

The Effect of Strategic Leadership and Environmental Management on Firm Performance Mediated by Competitive Advantage in The Mining Industry Nurcahyo, Adrian
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.v5i3.3182

This study aims to investigate and analyze the impact of strategic leadership and environmental management on competitive advantage, and the effect of strategic leadership and environmental management on firm performance mediated by competitive advantage within the mining industry in Indonesia. Data for this research were collected from a population of 90 respondents who work in the mining sector and possess a Mining Business License (IUP) as well as are members of the Indonesia Mining Association (IMA). The sample includes business owners, mining contractors, mining consultants, traders, and beneficiation plant operators. This study analyzed the effects of Strategic Leadership and Environmental Management on Competitive Advantage and Firm Performance in the mining industry using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The findings reveal that Strategic Leadership and Environmental Management significantly enhance Competitive Advantage. However, their direct effects on Firm Performance are not significant, suggesting their impact is mediated through Competitive Advantage. Notably, Competitive Advantage strongly drives Firm Performance. These results highlight the critical roles of strategic leadership and sustainable practices in fostering competitive strengths, ultimately leading to superior performance outcomes. Mining companies should focus on these areas to achieve and sustain competitive advantages. Future research should explore additional mediating factors and examine these relationships in various contexts to deepen the understanding of these dynamics within the mining sector.

Analysis of Leadership Development on Employee Performance through Job Commitment as a Mediating Variable Nurhalimah, Sifa; Ramdan, Asep Muhamad; Mulia Z, Faizal
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.v5i4.3184

Human resources are considered an important asset, therefore, companies must ensure the quality of sustainable work life and employee development so that they can contribute optimally in achieving company goals. This study aims to determine the effect of Leadership Development, and Work Commitment on employee performance and the effect of Work Commitment in mediating the relationship between Leadership Development and Employee Performance. The research method carried out is a quantitative research method with a causal descriptive approach. The object of this research is Leadership Development, Employee Performance and Work Commitment. The population in this study were employees of PT Pawnshop Sukabumi Branch. The sampling technique used was probability sampling technique of simple random sampling type so that a sample of 38 respondents was determined. The data collection technique used in this research is the distribution of questionnaires using google form. The data analysis technique used is Structural Equation Modeling (SEM) using partial least square (PLS).

Analysis of Perceived Value and Price Perception on Repurchase Intention with Word of Mouth Electronic Information as a Mediating Variable Rahmadhani, Aqiela; Ramdan, Asep Muhamad; 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.v5i4.3185

This study aims to analyze the effect of perceived value and perceived price on repurchase intention through electronic word of mouth as a mediating variable for consumers of Solaria fast food restaurants in Sukabumi. The background of this study includes the rapid development of the culinary industry in Indonesia, especially fast food restaurants, as well as factors that influence consumer repurchase intentions. The research method used is a quantitative approach with a causal descriptive design. Data were collected through questionnaires distributed to 185 respondents of Solaria consumers in Sukabumi. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that perceived value and perceived price have a positive and significant influence on repurchase intention. Electronic word of mouth was also shown to have a significant mediating influence between perceived value and price perception on repurchase intentions. This study concludes that to increase repurchase intentions, fast food restaurants such as Solaria need to increase perceived value and positive price perceptions in the eyes of consumers, and utilize electronic word of mouth as an effective marketing tool.

The Effect of Tax Avoidance on The Cost of Debt with Tax Risk as A Moderating Variable Syafira, Yustin Septa
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.v5i4.3190

This study examines the effect of tax avoidance on the cost of debt with tax risk as a moderating variable titled “The Effect of Tax Avoidance on The Cost of Debt with Tax Risk as A Moderating Variable”. The data examined in this research comes from secondary data in the form of financial reports presented by the company. The companies that will be researched are infrastructure, transportation & logistics, property & real estate, and technology listed on the IDX for the 2019-2022 period listed on the IDX. Based on the object of this research, a total of 104 financial reports are observation data. This research uses the Descriptive Statistics Test, the Classical Assumption Test and the Multicollinearity Test as stages to test the normality of the data. Then, there is multiple linear analysis, which is continued with the Coefficient of Determination Test and ends with hypothesis testing via the T and F tests. The results obtained are tax. Avoidance positively affects the cost of debt, so tax risk weakens the interaction of tax avoidance with the cost of debt.

Antecedents of the Marketing Mix and Brand Image on Willingness to Recommend Winoto Tj, Hery; Felicia Melinda, Thong; ., Fushen
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.v5i4.3197

With the anticipated rise in the number of hospitals driven by population growth, increasing healthcare expenditure, and escalating lifestyle-related disease risks, the hospital industry is facing intensified competition. Patient recommendations play a crucial role in hospital marketing, heavily influenced by patient satisfaction with service quality and a hospital's positive image. However, many hospitals encounter challenges with patient reluctance to recommend. This study evaluates patient satisfaction and willingness to recommend, focusing on a new hospital in Tasikmalaya. The sample consisted of 300 outpatients over 18 years old who had been treated at least twice. Data were gathered through randomly distributed questionnaires and analyzed using PLS-SEM. The findings reveal that the marketing mix, brand image, and patient satisfaction significantly and positively impact willingness to recommend. While the marketing mix has a positive but not significant effect on patient satisfaction, brand image significantly enhances patient satisfaction. Additionally, the marketing mix and brand image positively and significantly influence willingness to recommend when mediated by patient satisfaction.

Literature Review: Policy Strategies for Natural Resource Management and Conservation Maulana Ibrahim, Afif; Sastrodiharjo, Istianingsih
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.v5i3.3201

Research and identify the relationship between the components under study in conservation and demonstrate a significant correlation between them. In this study, a qualitative literature review methodology was used which involved a systematic process of studying, analyzing and synthesizing relevant literature. Findings from this study indicate that effective collaboration between various stakeholders, preservation of local customs, and implementation of supportive policies are critical factors in efforts to manage natural resource conservation. The research also highlights the importance of involving local communities, non-governmental organizations, government, and the private sector in conservation management. Local customs also play an important role in preserving natural resources. In addition, policies that support natural resource conservation management are needed, including regulation of resource use, habitat protection, management of conflicts between stakeholders, and integration of related policies. A limitation of this study is the subjectivity in the collection and interpretation of data in the selected literature. In addition, the study was based on an analysis of existing literature, so the results depend on the quality and quantity of literature available. Also, since this study used a literature review approach, no primary data collection was conducted. The recommendation for future research is to involve primary data and conduct field research to confirm the findings of this literature review.

Financial Literization of MSMEs in Indonesia Suci Damayanti, Endah; Haymans Manurung, Adler; Wahyu Hidayat, Wastam; Suroso, Sugeng
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.v5i3.3202

The purpose of this journal is to analyze the level of financial literacy among MSMEs in Indonesia. Through surveys and interviews, this study tries to identify the main challenges faced by MSMEs in terms of financial management and formulate strategies to improve financial literacy among MSME players. Financial literacy plays a crucial role in improving the sustainability and competitiveness of MSMEs. This research proposes a holistic and integrated financial literacy strategy to strengthen the financial understanding of MSME players in Indonesia. I conducted this research to explain the idea of financial literacy among MSMEs in Indonesia. This research analyzes journal publications published in the last 5 years from 2016 to 2020 using a literature review using qualitative methods and descriptive statistics. It can be drawn from several journals. In conclusion, research on financial literacy shows an increasing trend from year to year. The research was conducted through a survey of a number of MSMEs in various economic sectors. Questions in the survey covered understanding of financial concepts, cash flow management and investment. In-depth interviews were also conducted to understand the first-hand experiences of MSME players. Low Literacy Level: All micro enterprises have a minimal level of financial literacy, especially in terms of preparing financial statements and long-term financial planning. The results show that many MSMEs lack understanding of financial basics, such as the preparation of simple financial statements and debt management. Therefore, efforts are needed to improve their financial literacy. Training and workshops: Organize regular training and workshops to provide an in-depth understanding of basic financial concepts. Establish an online platform with easily accessible financial education resources for MSME players. Collaboration with Financial Institutions: Strengthen collaboration with financial institutions to provide financial guidance and solutions that suit the needs of MSMEs.

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Home Page

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Editorial Team

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Google Scholar

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

Abstract

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Abstract

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