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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

56 57 58 59 60

Analysis of Air Cargo Cost Efficiency at Sentani Airport Papua: The Role of Logistics Infrastructure, Tariff Policies, and Technological Innovation Toja, Andi Batari; Bunahri, Rifqi Raza
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.v5i5.3498

This study examines the factors influencing air cargo cost efficiency in Papua, where shipping costs are disproportionately high. The research focuses on three variables: logistics infrastructure, tariff policy, and technological innovation. A quantitative approach was applied, with data collected from 50 logistics employees at Sentani Papua Airport using a Likert scale questionnaire. Multiple linear regression analysis was used to assess the partial and simultaneous effects of these factors. The results show that logistics infrastructure and tariff policy have significant positive effects on air cargo cost efficiency, with t-test values of 6.774 and 9.972, respectively. However, technological innovation has no significant effect, with a significance value of 0.076. The F-test results indicate that the independent variables jointly influence the dependent variable, with an Fcount of 40.635, far exceeding the Ftable value of 2.81. The three factors account for 72.1% of the variation in air cargo cost efficiency, while the remaining 27.9% is influenced by other factors. This study suggests that improving logistics infrastructure and tariff policies can enhance cost efficiency, benefiting companies and consumers.

The Influence of Capital, Labor, and Technology on MSME Performance with the Implementation of Digital Accounting as a Moderating Variable Syah, Syafrial; Rahmawani, Rahmawani; Tanjung, Adetia Azmi
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.v5i5.3499

The purpose of this study is to determine the effect of capital, labor and technology on the performance of MSMEs with the application of digital accounting as a moderating variable. This study was conducted on 100 respondents of MSME owners in Asahan Regency. The analysis of this study uses PLS and NVIVO. The results of this study areFrom the results of the study above, it can be seen that there is an influence between the Capital (X1) and Labor (X2) variables on Y, while the Technology (X3) variable shows that the results have no effect on the MSME Performance variable (Y). The moderation variable, namely Digital Accounting, does not moderate the Capital (X1) and Technology (X3) variables on Y. because the value obtained is above alpha. From the results of NVIVO processing, it can be seen that the application of digital accounting by MSMEs is due to easier use in preparing financial reports.

Green Accounting Policy for Water Transportation Services to Support Sustainable Tourism in the Lake Toba Area Triana, Windi; Kemal, Lainatusshifa; 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.v5i5.3500

The Lake Toba area is not only an important tourism attraction in Indonesia, but also one of the five super priority tourist destinations that the Ministry of Tourism and Creative Economy focuses on, namely Lake Toba, Likupang, Borobudur, Mandalika, and Labuan Bajo. However, the rapid growth of tourism in the region has led to increased pressure on the environment and ecosystem of Lake Toba, including the negative impact of the water transportation sector which has the potential to damage the environment. The purpose of this study is to obtain the relationship between the green accounting policy of water transportation services and its driving factors including CSR programs for water transportation services, management support, and community support. The research methods used in this study are data collection on 65 samples of water transportation services, literature study, identifying problems, pre-processing, analyzing data, data analysis results, final evaluation, research approach with a mix method (qualitative and quantitative). Based on the results of the qualitative test of Nvivo data processing, the concept of green accounting policy carried out by water transportation business actors in Lake Toba tourist destinations is environmentally friendly technology, community support, management support and corporate social responsibility activities. This result is supported by the results of a quantitative test, namely the determination coefficient test where community support, management support and corporate social responsibility have an effect on green accounting policies.

Analysis of the Influence of Knowledge Management on Sustainability Practices (Tourism Village Communication Forum of Sleman Regency) Rahmaningtyas, Fadila; Hadi, Syamsul; Subiyanto, Didik
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.v5i5.3502

The objective of the present research was to examine the effects of Knowledge Management on Sustainability Practices in the communication forum of the Tourism Village Development of Sleman regency. In this study, a quantitative approach with survey design was used to obtain data from 80 members of the forum using a questionnaire. The data was analyzed using SPSS version 22.0 to check for validity and reliability, while examination of the structural model was done using SEM-PLS software. The analysis shows that in the initial test of the effect of Knowledge Management on Sustainability Practices, the coefficient was 0.461, the t-statistic was 3.599, and the p-value was 0.000, which is statistically significant. Hence, Knowledge Management has been found to be positively contributing towards the improvement of Sustainability Practices in the forum. Effective knowledge management enables managers of tourism villages to respond to environmental challenges, implement sustainable practices successfully, and enhance the well-being of the community.

Impact of Business Process Digitalization, Work Flexibility, and Family Support on Employee Performance (Case Study in West Sumatra and the Riau Islands) Br Ginting , Emmi; Harsasi, Meirani; Khurniawan, Arie Wibowo; Yusriani, 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.v5i5.3507

Abstract: This study aims to analyze the impact of business process digitalization, work flexibility, and family support on employee performance, with work-life balance as an intervening variable at the Regional Office of the Directorate General of State Assets (DJKN) in Riau, West Sumatra, and the Riau Islands. The research employs a quantitative causal method and descriptive statistical analysis. Data were collected through a questionnaire distributed to 177 respondents, who are civil servants within the DJKN Regional Office in the specified regions. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that business process digitalization has a positive and significant direct effect on performance and work-life balance, but it does not significantly influence performance through work-life balance as an intervening variable. Work flexibility positively and significantly affects performance directly, as well as work-life balance, and also has a significant positive impact on performance through work-life balance. Family support has a positive and significant direct effect on performance and work-life balance, but it does not significantly influence performance through work-life balance as an intervening variable. Keywords: Business Process Digitalization, Work Flexibility, Family Support, Work-Life Balance, Employee Performance

Does SDGs Goal 8 Encompass in Stakeholders’ Roadmap of Indonesia’s Sharia Banking Journey: A preliminary exploration Suprianto, Suprianto; Luthfi Zuhdi, Muhammad; Huda, Nurul; S, Basir
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.v5i5.3516

This study's objective is to present an interlinkage framework and analytical options through relevant reports and scientific publications of the roadmap that have been developed by institution as a stakeholder. It assesses the interlinkages between stakeholders’ roadmap and the comprehensive interactions among supported sector mentioned in these studies provides a key perspective for assessing the accomplishment of Sustainable Development Goals (SDGs) goal 8 objectives and its implementation. Using qualitative research approach that focused on understanding the nature of approaches or strategies that are interrelated between stakeholders’ roadmap that had the largest number of interlinkages and stimulate dialogue on the importance of aligning a broad exposure of stakeholders in achieving Decent Work and Economic Growth or SDGs goal 8 in Indonesia. A connection between approaches or strategies in each roadmap that linked with SDGs goal 8 through the same strategy represented in the graph using KUMU representing a direct relationship between a node and other node in the network. Overall, the result indicates that support to attain SDGs goal 8 were encompassing in various approaches or strategies in stakeholders’ roadmap.

Continuance Use Intention in the use of E-wallets by using the Expectation Confirmation Model through E-Satisfaction Khoirul Umam, Muhamad; Puspawati, Dewita
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.v5i5.3523

This study aims to test the use of e-wallets against continuance use intention by using expectation confirmation. This research Model uses a type of quantitative approach with the method of explanation (explanatory research). The population in this study is an e-wallet application users in Surakarta , this study uses non probability sampling method and to determine the sample using convinence sampling technique, obtained a sample of 100 respondents. The method of data analysis in this study used the technique of Structural Equation Modeling-Partial Least Square (SEM PLS). The test results showed that confirmation, and and perceived sequence had no effect on the continuity of use intention; perceived usefulness and satisfaction had no effect on the continuity of use intention, confirmation, and perceived usefulness had no effect on satisfaction; perceived sequence affects satisfaction, while satisfaction variable is stated to be able to mediate the relationship of perceived usefulness to continuance use intention mediated by satisfaction. While the relationship of confirmation variables, and perceived sequence to continuance use intention is not able to be mediated by satisfaction variables

Impact of Indonesia Presidential Election Quick Count on Political Connected Stock Volatility: An Event Study Hardiansyah, Hardiansyah
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.v5i5.3525

This study assesses the impact of the 2024 Indonesia Presidential Election quick count results on the stock volatility of politically connected firms listed on the Indonesia Stock Exchange. An event study methodology is employed, analyzing four politically affiliated companies—PMMP, TOBA, BRMS, and WIRG—across a six-day event window (T-3 to T+3). A market-adjusted return model calculated abnormal returns (AR) and cumulative abnormal returns (CAAR). The findings reveal a significant market reaction before the event, particularly on T-2, where the average abnormal return (AAR) peaked at 5.82%, mainly driven by PMMP’s strong return of 16.66%. However, the AAR fell sharply to -3.91% on T+3, indicating a market correction. The cumulative abnormal return (CAAR) reached a high of 6.63% on T-2 before declining to 1.48% on T+3. A T-test yielded a p-value of 0.092 at a 10% significance level, showing a statistically weak significance in pre-and post-event returns. While the quick count results impacted stock performance, the market reaction was moderate. This study provides valuable insights for investors, helping them understand the influence of political uncertainty on politically connected firms in emerging markets and make informed investment decisions.

ESG Impact on Firm Performance and Investment Efficiency Moderated by Board Cultural Diversity in Asean's Emerging Markets Ayu Nindita, Safira; Hanggraeni, Dewi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3530

The study examines whether ESG performance improves Firm performance and Investment Efficiency (IE). The study also explores if Board Cultural Diversity (BCD) moderates ESG-Firm Performance and ESG-IE. A panel data collection of 129 nonfinancial Asean-5 enterprises from 2018 to 2022 was used. GLS regression is used to empirically test hypotheses and analyse data. ESG affected ROA and IE but not Tobin’s Q. Additionally, board cultural diversity moderated ESG-ROA interaction. In contrast, BCD cannot moderate ESG-IE relationships. The findings have implications for investors analysing corporate investment management and for stakeholders aware of ESG policies and BCD's impact on firm performance

Economic Transformation through Ecopreneurship: Analysing the Potential of Demographic Bonus and Human Resource Management Towards Golden Indonesia 2045 Silalahi, Rudi Yanto Batara; Hendriati, Yossi
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.v5i5.3533

This study aims to determine the role of ecopreneurship in supporting Indonesia's economic transformation towards the Golden Indonesia 2045, with a focus on the potential of demographic bonuses and human resource management in students in Batam City. The research method is descriptive quantitative and qualitative. The results showed that students' interest in ecopreneurship is quite high, but there are barriers in terms of capital availability, technical skills, ecopreneurship literacy, and limited ecopreneurship communities among students. There are 9 strategies that can be applied to support ecopreneurship, with this strategy it is hoped that ecopreneurship can become the main driver of sustainable economic transformation towards Golden Indonesia 2045

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, 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