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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 Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange Pratama Putra, Andjast; Nuryaman, Nuryaman
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.v5i5.3451

Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory . The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management.

Optimization Employee Performance Through Role Work Life Balance And Work Environment Fikri, Muchammad; Wahyu Utomo, Kabul; Hidayah, Zainur
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.v5i5.3463

This study aims to analyze the influence of work-life balance and work environment on employee performance, with job satisfaction and organizational commitment as intervening variables. Data collection in this study was conducted through a survey approach with a descriptive quantitative research type, by distributing questionnaires to 103 respondents. The data analysis tool used in this study is SmartPLS 4.0. The results of this study indicate that, partially, work-life balance and job satisfaction have a positive and significant effect on performance. Partially, the work environment and organizational commitment have a positive but not significant effect on performance. Partially, work-life balance and work environment have a positive and significant effect on job satisfaction. Work-life balance has a positive but not significant effect on organizational commitment. The work environment has a positive and significant effect on organizational commitment. Job satisfaction mediates the effect of work-life balance on performance and the effect of the work environment on performance. Organizational commitment does not mediate the effect of work-life balance on performance nor the effect of the work environment on performance. Keyword: Work Life Balance, Work Environment, Job Satisfaction, Organizational Commitment, Employee Performance

The Influence of Social Media Brand-Related Communication on Brand Equity and Consumer Response Towards Online Bootcamp Brands in Indonesia Adhisakti, Gregorius; Hadiprawoto, Triana Rahajeng
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.v5i5.3470

Education technology industry in Indonesia is experiencing rapid growth, marked by increased adoption and projected revenues, leading to the emergence of companies offering bootcamp services and using social media as a primary promotional tool. This study aims to examine the impact of social media brand-related communication, specifically Firm-Created Content (FCC) and User-Generated Content (UGC), on Brand Equity and consumer response in the online bootcamp market in Indonesia. Using a quantitative approach and online survey method, data were collected from 203 respondents and analyzed using Structural Equation Modeling (SEM). The study reveals that both FCC and UGC are effective tools for building brand equity and enhancing consumer response. Therefore, online bootcamps should focus on developing and implementing effective FCC and UGC strategies to achieve success in this competitive market

Marketing Innovation, Digital Marketing and Competitive Advantage as Determination of MSMEs Performance Nuvriasari, Audita; As’ari, Hasim; Fauzan Rozi, Anief
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.v5i5.3472

Small and medium-sized enterprises (MSMEs) have significant potential to enhance the well-being of individuals by reducing poverty, promoting income equality, and serving as a source of foreign exchange for the nation. Despite their significance, MSMEs commonly encounter challenges like innovation, technology utilization, and competition while building their business, all of which can influence their performance. This study aims to investigate how marketing innovation, digital marketing, and competitive advantage influence MSMEs performance in Yogyakarta. The study targets MSMEs owners and managers involved in marketing and business operations, with a sample size of 456 to ensure representative and valid results. To test the hypotheses, the researchers used SmartPLS version 4. The findings reveal a significant relationship between competitive advantage and MSMEs business performance. Digital marketing also shows a significant effect on business performance. Conversely, marketing innovation does not significantly impact MSMEs performance.

Implementation of Environmental Accounting Policies in Hospitality Business in an Effort to Improve Tourism Sustainability in the Lake Toba Region Tamba, Dang Panagaman; Marpaung, Durahman
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.v5i5.3474

The Lake Toba area is an iconic tourist destination in Indonesia that faces major challenges in preserving its ecosystem. Stakeholders, especially hotel companies, need to be able to develop more effective strategies to achieve sustainable tourism in the Lake Toba area. The aim of this research is to find out the relationship between hotel companies' environmental accounting policies and driving factors, including hotel companies' corporate social responsibility (CSR) programmes, management support and community support. The research method used in this research is mixed method research (qualitative and quantitative). Analysis of qualitative data processing using Nvivo. Then, quantitative analysis using data analysis methods, namely by testing questionnaires, validity, reliability, data normality, multicollinearity, heteroscedasticity, multiple regression analysis, and testing the coefficient of determination of the best fit model. The results of the qualitative research with Nvivo based on the concept of tourism sustainability are CSR, environmental issues, public image and environmental accounting policies. The results of the quantitative research based on the partial test showed that CSR and management support had a significant effect on the accounting policy of the hotel business environment, while the community support variable had no effect on the accounting policy of the hotel business environment.

Analysis of Export Barriers of Honey Pineapple Commodity in Purbalingga Regency Ayu Fadillah, Sekar; R Indika, Deru
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.v5i5.3479

Pineapple production is increasing globally due to the demand for the fruit in the food processing industry to the manufacture of snacks. Purbalingga Regency has not maximized this potential because some MSMEs have stopped and have never exported. This study aims to determine the factors inhibiting the export of honey pineapple commodities inPurbalingga Regency. The technique used was unstructured interviews with 6 resource persons, namely Nanas-qu, Almeidah, the Department of Industry and Trade (Disperindag), the Department of Cooperatives and SMEs (Diskopukm), the FTA Support Center, and export practitioners. The results showed that Honey pineapple MSMEs in Purbalingga Regency struggle to set competitive export prices due to inability to purchase canning machines, reliance on external services, high export costs, and limited negotiation abilities, resulting in low product competitiveness and high selling prices. MSMEs in Purbalingga Regency rely significantly on their own funds for canning machinery, which is insufficient to cover operating expenses. Financial recording constraints limit access to working capital credit programs. Sufficient operating capital is required for operations and annually certificate audits when exporting honey pineapple. Optimal cooperation between pineapple stakeholders and district governments must be done to increase Indonesian pineapple exports to global markets.

Restaurant Green Accounting Policy to Support Sustainable Tourism In Samosir District, Lake Toba Kemal, Lainatusshifa; Purba, Asra Idriyansyah; Rahma, Annisa Alifa
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.v5i5.3487

This study aims to analyze the restaurant green accounting policy in restaurants in Samosir Regency, Lake Toba, in supporting sustainable tourism. Green accounting plays an important role in recording and reporting environmental aspects in the restaurant business, which is an integral part of the tourism ecosystem. This study examines the influence of Corporate Social Responsibility (CSR), management support, and community support on the implementation of green accounting in these restaurants. Using a mix method approach (qualitative and quantitative), data were collected from 71 restaurants in the area. The results showed that CSR, management support, and community support have a significant influence on the implementation of green accounting , which ultimately supports sustainable tourism in Samosir Regency. This study provides important insights for restaurant business actors and stakeholders in designing environmentally friendly and sustainable tourism policies.

Analysis of Green Marketing and Viral Marketing on Purchasing Decisions Through Consumer Behavior as an Intervening Variable (Case Study on Nike Shoes in Indonesia) Wulansari, Rika; Lukitaningsih, Ambar; Fadhilah, Muinah
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.v5i5.3489

This study aims to determine the effect of green marketing and viral marketing on purchasing decisions through consumer behavior as an intervening variable (case study on Nike shoes in Indonesia). The research methodology uses quantitative research, non-probability sampling method, and purposive sampling technique. A total sample of 130 respondents was obtained through distributing questionnaires. The results showed that the green marketing variable (X1) had no effect on purchasing decisions (Y). Viral marketing variable (X2) has an effect on purchasing decision (Y). Green marketing variables (X1) affect consumer behavior (Z). Viral marketing variable (X2) affects consumer behavior (Z). Consumer behavior variable (Z) affects purchasing decision (Y). consumer behavior can mediate the relationship between green marketing and purchasing decisions for Nike shoes. Consumer behavior can also mediate the relationship between viral marketing and purchasing decision for Nike shoes.

Fraud Pentagon Theory for Detection of Fraudulent Financial Reports: A Preliminary Study in Manufacturing Enterprises in Indonesia Aziz, Taufiqul; Yuniarti, Rita
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.v5i5.3490

The study aims to test whether the five elements of the Fraud Pentagon are useful in detecting fraud in financial reports. These five elements require proxy variables for analysis and cannot be directly measured. Pressure is measured through external pressure. The nature of industry can be used to measure opportunity. Rationalization is measured by AUDCHANGE. Capability is measured through DCHANGE. Arrogance is measured through the CEO's picture. 23 manufacturing enterprises in the consumer goods category on the IDX were included in the study sample for the 2019–2022 period. The research samples consist of financial statements and annual reports as secondary data. The data was analyzed using logistic regression, and the samples were chosen through purposive sampling. Results showed the significant impact of opportunity, pressure, rationalization, and arrogance on financial report fraud. And for the variable of capability, it showed that it has no effect on fraudulent financial statements.

Analysis of The Influence of Airport Infrastructure, Logistics Costs, and Market Demand on the Development of Aviation Logistics Business in Papua Lubis, Ukkasyah Sabbit Aqdamana
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.v5i5.3497

This study examines the influence of airport infrastructure, logistics costs, and market demand on the development of aviation logistics businesses in Papua, Indonesia. Using an ex-post facto research design with a quantitative approach, data was collected from 57 cargo staff respondents at Sentani Jayapura Airport. Multiple regression analysis reveals that airport infrastructure (? = 0.30, p = 0.004) and market demand (? = 0.35, p = 0.001) have significant positive impacts on aviation logistics business development, while logistics costs (? = -0.25, p = 0.003) have a significant negative effect. The model explains 61% of the variation in business development (R² = 0.61, F (3,53) = 27.80, p < 0.01). The study finds that 45% of respondents believe Papua's airport infrastructure needs substantial improvement, while 55% reported increased demand for logistics services over the past two years. Additionally, 70% of respondents identify transportation costs as the largest expense in their operations. These findings underscore the need for collaborative efforts to enhance infrastructure, manage costs effectively, and adapt to market changes. Recommendations include continued investment in airport facilities, initiatives to reduce logistics costs, and strategies for logistics companies to align their services with evolving market needs.

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Home Page

OAI Link

Editorial Team

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Reviewer

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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