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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 Dynamics of Impulse Buying: Exploring the Impact of Price Discounts, Time Pressure, Easy of Transaction, and Price Perception on Shopee Live Oning Amasuba, Agnes; Apriani, Ari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3418

This study investigates the factors influencing impulse buying behavior on Shopee Live, focusing on price discounts, time pressure, ease of transaction, and price perception. The findings reveal that price discounts significantly and positively affect impulse buying. Discounts enhance the perceived value of products, create a sense of urgency with time-limited offers, and utilize social influence by showcasing other buyers taking advantage of the deals. Time pressure also plays a crucial role, as it intensifies urgency, leading consumers to make quick, impulsive decisions. The interaction between sellers and consumers during live streaming further amplifies this effect. Conversely, ease of transaction does not significantly impact impulse buying. Although a smooth transaction process is appreciated, it does not independently drive impulsive purchases without the presence of other motivating factors. Additionally, positive price perception significantly boosts impulse buying, as consumers who view prices favorably are more likely to make spontaneous purchases. This study underscores the effectiveness of price discounts, time pressure, and positive price perception in enhancing impulse buying on Shopee Live, suggesting that sellers can optimize these factors to increase sales.

Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Mareta, Sigit; Meiwanto Doktoralina, Caturida; Lestari, Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities

Study of the Role of Digital Literacy in Mitigating the Spread of Online Gambling as a Popular Cyber Crime in Indonesia Septanto, Henri; Rusmawan, Uus; Yuliadi, Boy; Hidayatullah, Ari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3426

The spread of online gambling as a cyber crime has become a major problem in Indonesia. This type of cyber crime has a huge influence on various levels of society, both from a social and economic perspective. This research aims to examine the role of digital literacy in mitigating the spread of online gambling using a literature study approach. This study examines the definition and components of digital literacy and their impact in dealing with the risks associated with online gambling, which is now one of the most popular types of cyber crime in Indonesia. Through a literature review, this article explores existing theory and data on digital literacy and its effectiveness in increasing public awareness and protecting individuals from the risks associated with online gambling. The findings from this research indicate that digital literacy plays a key role in equipping society with the knowledge and skills necessary to recognize the dangers and impacts of online gambling, while also identifying several gaps in the literature that require further attention. The conclusion of this article emphasizes the importance of integrating digital literacy in mitigation strategies and offers recommendations for improving digital literacy programs to combat the spread of online gambling in Indonesia.

Stereotypical Representation Of Professional Behavior Of Accountants In Cinematographic Technology Based On The Code Of Ethics Of The Accounting Profession Kamil, Islamiah; Ghazy Arkan, Haidar; Fadjar Kurniawan, Donie
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3429

This study aims to analyze the stereotypical representation of accountant professional behavior in cinematographic technology and how the stereotypical representation of accountant professional behavior is in accordance with or contrary to the code of ethics of the accounting profession. In the media of cinematography, accountants are often depicted with certain stereotypes that can affect the public's perception of the accounting profession. This study uses a qualitative method with content analysis from various movies and television series featuring accountant characters. Data was collected through literature review, observation, and interviews with experts in the field of accounting and cinematography. The results show that many of the accountant's representations in cinematography tend to focus on negative aspects such as dishonesty, boredom, and greed. These stereotypes often do not reflect the reality of the accounting profession governed by a strict code of ethics, including the principles of integrity, objectivity, and professionalism. This study emphasizes the importance of more accurate and balanced representation in the media to avoid public misconceptions about the accounting profession. Recommendations from the study include increased collaboration between the film industry and accountant professional organizations to ensure fairer and more educational representation. In addition, this research encourages filmmakers to better understand and respect the code of ethics of the accounting profession in their works.

Performance Model of Courier Service in Pademangan, North Jakarta: Discipline, Incentives, and Competence Suryana, Lilis
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3432

This study aims to analyze the performance of couriers in the expedition industry in the Pademangan area of North Jakarta. The research sample does not include the entire population but only a subset. The sampling method follows the theory of Hair, which provides guidelines for determining sample size in structural equation modeling (SEM). Data for this research were collected directly through a questionnaire, which is a measurement tool containing a series of written questions or statements given to respondents to gather responses relevant to the research needs. Primary data were obtained from the distribution of the questionnaire, with research variables including Performance, Management Information Systems, Training, and Organizational Culture. The data were analyzed using Partial Least Squares (PLS) methodology. Work discipline significantly affects courier performance, while incentives and competence do not have a significant impact. The three independent variables together explain 80.9% of the variation in courier performance. The company needs to reassess its incentive programs and competency development to enhance their effectiveness and consider further research to identify additional factors influencing courier performance.

Marketing Innovation as a Catalyst for Clean Energy Technology Diffusion: A Quantitative Analysis of Market Penetration Strategies Endah Retno Wuryandari, Nur; Purwanto, Setiyo; Apriani, Ari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3434

Although the global transition to clean energy has become a priority, the diffusion of clean energy technologies still faces significant challenges, especially in terms of market penetration. Marketing innovation is emerging as a potential catalyst for accelerating adoption, but quantitative understanding of its impact is still limited. This study aims to quantitatively analyze the influence of marketing innovation on the diffusion of clean energy technology, with a focus on market penetration among the millennial generation in Jakarta. Using a cross-sectional research design, data was collected through an online survey of 150 millennial respondents, adapting a structured questionnaire from previous studies. Data analysis was carried out using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach to test the relationship between marketing innovation variables, consumer awareness, adoption intentions, and clean energy technology market penetration. The results of the research are expected to provide valuable insights for industry players and policymakers in designing effective marketing strategies to accelerate the adoption of clean energy technologies, as well as contributing to the academic literature on innovation diffusion in the context of the energy transition.

The Financial Distress, Profitability, and Leverage as Antecedents of Audit Delay: An Empirical Study of the Food and Beverage Subsector Al Farisi, Salman; Anjarwati, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3437

This research aims to find out whether every year audit delays are affected by Financial distress, Profitability, and Leverage. The sample came from the Indonesia Stock Exchange (IDX) by collecting data and then using the Secondary Variable Quantitative Method and data tabulating with the SPSS application. The results will prove whether there is a decrease or increase in the accuracy of the length of time for completing audit reporting during the 2018-2022 period. The results of this study have practical implications for investors to look at audit delays as measured by Financial Distress, Profitability and Leverage. The researcher describes the importance of company measurement to find out how long the auditing report takes obtained from Financial Distress, Profitability and Leverage

Digital Transformation and E-Commerce Growth: Impact on Consumer Behavior and SMEs Annisa Wahdiniawati, Siti; Apriani, Ari; Alvin Orlando, Arthur
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3438

This study investigates the factors influencing online shopping interest and consumer trust in e-commerce platforms, focusing on the Shopee platform. Through surveys and interviews with MSME players, the study reveals that perceived risk, particularly psychological risk, does not significantly affect online shopping interest or consumer trust. Conversely, perceived usefulness, especially in terms of time-saving, positively and significantly influences both online shopping interest and trust. While electronic word-of-mouth (e-WOM) does not impact online shopping interest, it positively and substantially affects trust. Trust mediates the relationship between perceived usefulness and online shopping interest, as well as between e-WOM and online shopping interest. These findings highlight the complexity of factors influencing online shopping behavior and underscore trust's critical role in mediating these relationships. The implications suggest that e-commerce platforms should enhance perceived usefulness and consumer trust through improved service and product quality, and active customer engagement. Strategies include improving customer service quality, incentivizing positive reviews, and ensuring transparency in return policies and data privacy. MSME players can leverage these insights to develop more effective marketing strategies, boost consumer engagement, and strengthen consumer relationships in the e-commerce environment.

Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari, Lestari; Meiwanto Doktoralina, Caturida; Mareta, Sigit; Apriani, Ari; Alhazami, Lutfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.

Impact Of Remittances On Foreign Currency Supply In Developing Economies: A Case Of Zimbabwe From 2009 to 2022 Chikwira, Collin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3446

The study investigates the impact of remittances on the foreign currency supply in Zimbabwe from 2009 to 2022. The analysis focuses on understanding how remittance inflows have contributed to the availability of foreign currency in the Zimbabwean economy, considering the economic challenges the country has faced, including hyperinflation, currency devaluation, and economic instability. The Ordinary Least Squares (OLS) regression method was employed to analyse Zimbabwe’s relationship between remittances and foreign currency supply. The study uses annual data from 2009 to 2022. The OLS regression results indicate a significant positive relationship between Zimbabwe’s remittances and foreign currency supply. The analysis reveals that remittances have been a crucial foreign currency source, helping stabilise the economy during economic turmoil. Additionally, exchange rates and GDP significantly impact the foreign currency supply. The findings underscore remittances’ vital role in enhancing Zimbabwe’s foreign currency supply. Given the economic instability in the country, remittances have served as a reliable and stable source of foreign exchange, which is critical for sustaining economic activities. This study contributes to the literature on remittances and their economic impact by providing empirical evidence from Zimbabwe. It highlights the importance of fostering policies encouraging remittance inflows, which can significantly stabilise foreign currency supply in developing economies facing economic challenges.

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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