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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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Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud Rahmawati, Alni; Dita Pramesty, Andriana
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.v5i5.3616

This research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method. This research is quantitative research using primary data based on financial reports published by the Indonesian Stock Exchange. The sample in this study was 174. Hypothesis testing in this study used multiple regression analysis and MRA (Moderated Regression Analysis) through the EViews 12 application. Based on the results of the analysis carried out, it was found that (1) Financial stability had a positive effect on fraud, (2) Ineffective monitoring did not influence on fraud. (3) Change in Auditor has a positive effect on fraud, (4) Audit committee is a non-moderating variable of financial stability on financial statement fraud. This research can provide insight as well as knowledge about how one financial reporting fraud can be measured using the Beneish M Score formula. The results can be used by the company so that the company can present financial statements free of fraud that are material so that they do not develop into a scandal because they have a strong influence on the economic decision-making of investors, creditors, and other stakeholders. The study focuses only on manufacturing companies listed on the Indonesian stock exchange for the period 2018-2022 and uses the Beneish M-score formula as a measure to detect fraudulent financial reporting

Barriers to Entrepreneurial Intention: A Comprehensive Literature Review Yusriani, Sri; Prambudi, Iwan Setiyawan; Patiro, Shine Pintor Siolemba; Fauzi, Achmad; Rahayu, Heffi Christya
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.v5i6.3624

This literature review investigates the barriers affecting entrepreneurial intention, a foundational aspect of business creation influenced by psychological, social, and environmental factors. The study identifies major barriers, such as low self-efficacy, lack of social support, negative attitudes toward entrepreneurship, limited perceived behavioral control, environmental uncertainty, and fear of failure. These factors, documented across diverse contexts, highlight both individual and contextual challenges that deter entrepreneurial motivation. This review aims to clarify these barriers by synthesizing findings from prior research and presenting a framework to inform targeted interventions that can effectively foster entrepreneurial intentions. Emphasis is placed on the role of entrepreneurial education, supportive social structures, and simplified regulatory processes in overcoming these obstacles, thereby supporting potential entrepreneurs in diverse environments. Keyword: Entrepreneurial Intention, Self-Efficacy, Social Support, Perceived Behavioral Control, Fear of Failure, Entrepreneurial Barriers, Literature Review.

Beyond Green Hype: Attitude, Trust & Ethics For E-Motors Maha Wiradharma, Putu; Muna, Nilna
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.v5i5.3632

This research aims to fill the gap in inconsistent findings on the relationship between green attitude and green purchase intention using the Theory of Planned Behavior (TPB) approach by adding green trust and environmental ethics as mediating variables. Data were collected through a survey of 200 potential respondents and analyzed using structural equation modeling (SEM) based on partial least squares (PLS). Positive and significant results were found in the relationship between green attitude, green trust, environmental ethics, and electric motorcycle purchase intention. In addition, green trust and environmental ethics were able to mediate the relationship between green attitude and electric motorcycle purchase intention. These findings provide insights for electric motorcycle manufacturers and policymakers to improve strategies that promote positive environmental attitudes and trust in green products, ultimately encouraging sustainable consumer behavior. This research provides an original contribution and fills a knowledge gap by combining the concepts of green trust and environmental ethics in the Theory of Planned Behavior (TPB) model, which has not been widely studied in Indonesia. In addition, this study introduces a new model that can be the basis for future research in sustainability and green marketing.

The Influence of Behavioral Bias on Investment Decision with Risk Perception as a Mediating Variable: A Study on Generation Z at the Indonesia Stock Exchange Willie Kurnijanto, Aldo; Joni, Joni; Videlia Sumbodo, Karen; Inggrit Wijaya, Liliana; Silvia Sutejo, Bertha
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.v5i6.3643

This study uses structural equation modeling to examine the direct and indirect relationships between behavioral biases and investment decisions with the mediating role of risk perception. This study was conducted among Generation Z individual investors who have been investing on the Indonesia Stock Exchange for several months to years. The behavioral biases examined include overconfidence bias, herding bias, and loss aversion bias, with data from 300 respondents collected through purposive sampling. The results show that risk perception mediates the relationship between overconfidence bias, herding bias, and loss aversion bias with investment decisions. Herding bias and loss aversion bias were found to have a direct relationship with risk perception. In addition, it was also found that herding bias, loss aversion bias, and risk perception have a direct relationship with investment decisions. This research is essential for investors to make more rational investment decisions and improve investment performance by recognizing the risks associated with behavioral biases. The increasing number of retail investors and Generation Z on the Indonesia Stock Exchange demands sound investment decisions. Behavioral biases often trigger irrational decisions and errors in portfolio management, while risk perception can strengthen or weaken the impact of behavioral biases on investment decisions. This study contributes theoretically to investment and behavioral finance, particularly regarding the mediating effect of risk perception.

The Influence of Raw Material Supply Chain Management on the Performance of Sugar Palm SMEs at CV. Mitra Mandala Rizkiansyah, Aldi; Aliudin, Aliudin; Sariyoga, Setiawan
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.v5i6.3654

This study aims to determine the influence of supply chain management consisting of information sharing, trust, long-term relationships and collaboration on the performance of Mitra Mandala companies. This research was carried out for three months from November to December 2024. This study is of a quantitative descriptive type using multiple linear regression analysis. The sampling technique used in this study was purposive sampling and obtained as many as 64 respondents. The results of this research show that information sharing has a positive but not significant effect on the company's performance with a score of 1,056 < 2,001. The confidence variable had a positive but not significant effect on performance with a value of 1.665 < 2.001. The long-term relationship variable had a positive but insignificant effect with a value of 0.616 < 2.001. The collaboration variable had a positive and significant influence on performance with a score of 7,700 > 2,001.

Determinants Of Organizational Transformation, Corporate Culture, On Corporate Performance Mediated By Organizational Citizenship Behavior At PT. Angkasa Pura Aviasi Budi Karyono, Aris; Yuliantini, Yuliantini; Agusinta, Lira; Setyawati, Aswanti; Tatiana, Yana
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.v5i6.3663

This study aims to identify and analyze the determinants of Organizational Transformation and Corporate Culture on Corporate Performance with Organizational Citizenship Behavior as an intervening variable at PT Angkasa Pura Aviasi. The sample in this study was determined using the Slovin formula, resulting in a total of 232 employees of PT Angkasa Pura Aviasi as respondents. Data collection techniques used in this study included questionnaires and interviews, while the research approach was quantitative and employing SEM-PLS statistical analysis. The data was processed using SmartPLS 3.3.3 software. The results of the study demonstrate that Organizational Transformation has a direct positive and significant effect on Corporate Performance with a path coefficient value of 0.873, P-Values = 0.000, T-statistic = 32.568. Corporate Culture also has a direct positive and significant effect on Corporate Performance with a path coefficient value of 0.157, P-Values = 0.002, T-statistic = 2.935. The influence of Organizational Transformation on Organizational Citizenship Behavior shows a path coefficient value of 0.180, P-Values = 0.000, and T-statistic = 7.256. The influence of Corporate Culture on Organizational Citizenship Behavior has a path coefficient value of 0.157, P-Values = 0.000, and T-statistic = 3.6374. The influence of Organizational Transformation on Corporate Performance through Organizational Citizenship Behavior shows a path coefficient value of -0.009, P-Values = 0.248, and T-statistic = 0.681. The influence of Corporate Culture on Corporate Performance through Organizational Citizenship Behavior shows a path coefficient value of -0.042, P-Values = 0.236, and T-statistic = 0.721. Finally, the influence of Organizational Citizenship Behavior on Corporate Performance shows a path coefficient value of -0.052, P-Values = 0.235, and T-statistic = 0.722. Keywords: Organizational Transformation, Corporate Culture, Organizational Citizenship Behavior, Corporate Performance.

The Influence of Influencer Marketing and Social Media Marketing on Purchase Decisions with Brand Awareness as an Intervening Variable for TikTok Shop in Generation Z Arlana Hidayatullah, Aidil; Fadhilah, Muinah; Tria Hatmanti Hutami, Lusia
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.v5i6.3667

This study examines the effect of influencer and social media marketing on purchase decisions among Generation Z, mediated by brand awareness, within the TikTok Shop platform. The study addresses the digital marketing shift, where social media is crucial in increasing brand engagement and consumer purchasing behavior. Using quantitative methods, data were collected from 112 Generation Z consumers in Yogyakarta who had experience shopping at TikTok Shop. The analysis employed the PLS-SEM method using SmartPLS 3.0. Results indicate that while social media marketing significantly influences brand awareness and purchase decisions, influencer marketing only positively impacts brand awareness. Furthermore, brand awareness mediated the relationship between social media marketing and purchase decisions but not between influencer marketing and purchase decisions. This highlights the critical role of social media marketing over influencer marketing in driving consumer purchasing decisions on TikTok Shop, especially through brand awareness. The findings suggest marketers should prioritize strategies that enhance social media engagement to strengthen brand presence and drive consumer decisions

Analysis Of Providing Compensation In Improving Employee Performance According To An Islamic Economic Perspective (Case Study Of Pt. Sarana Lampung Ventura) Naufal Arfani, Muhammad; Fuadi, Fatih; Pratomo, Dimas
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.v5i5.3676

This think about looks at the crossing point of Islamic financial standards and stipend hones in making strides representative execution, centering on PT. Sarana Lampung Ventura, an Indonesian wander capital company. Through subjective library inquire about, the consider analyzes how Islamic-based recompense frameworks adjust with modern human asset administration hones and their affect on representative efficiency, work fulfillment, and organizational commitment. The discoveries uncover that PT. Sarana Lampung Ventura’s recompense hones, counting reasonable compensation, convenient installments, and profit-sharing plans, for the most part adjust with Islamic financial standards. This arrangement contributes to expanded representative efficiency, upgraded work fulfillment, and lower turnover rates. In any case, challenges continue in adjusting advertise weights with strict adherence to Islamic standards and creating comprehensive measurements for representative commitments. The consider proposes a few suggestions to assist upgrade the company’s remuneration framework, counting executing a comprehensive execution administration framework that joins both monetary and non-financial measurements adjusted with Islamic values, growing representative benefits to reflect Islamic social obligation, and presenting skill-based pay components. This inquire about contributes to the developing body of writing on Islamic human asset administration, advertising experiences into the down to earth application of Islamic financial standards in present day trade settings. It highlights the potential for Islamic-based recompense hones to drive worker execution whereas keeping up moral and devout keenness. The consider concludes that whereas PT. Sarana Lampung Ventura has made noteworthy advance in adjusting its emolument hones with Islamic standards, there’s room for advance upgrade to reinforce its framework and possibly lead to indeed more noteworthy worker execution and organizational victory inside the system of Islamic financial matters.

How can FinTech achieve sustainable finance goals? A Systematic Literature Review Nila Sari, Pratiwi; Tumiur Mauli Carolin Simorangkir, Rona
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.v5i6.3678

The research question (RQ) in this article is “How can FinTech achieve sustainable finance goals”. According to RQ, we try to identify it through a systematic literature review. We identified articles related to fintech and sustainable finance published between 2019 to 2022. A systematic review is a type of research methodology that seeks to assess, locate, and examine all prior findings that are pertinent to a specific topic, research question, or emerging phenomenon. The review was conducted using a systematic review approach with PRISMA criteria, based on a thorough examination of pertinent literature (research articles, policy documents, and reports). Fintech & sustainable finance is the article least discussed by publishers, this is interesting because there is still minimal exploration of this issue. The articles that discuss fintech and sustainable finances from 2019 until 2022 only have 1 article namely 2020. From the results of the literature review that has been carried out,it can be seen that research journals discussing fintech and sustainable finance are still very rare, so it can be recommended that future researchers take research topics on fintech and sustainable finance.

The Influence of Financial Factors on Profit Growth with Company Size as a Moderating Variable: Study of LQ45 Manufacturing Companies Fairuz Amalia, Salma; Herlin Tundjung Setijaningsih
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.v5i6.3687

The aim of this research is to determine the effect Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) on profit growth. And to find out whether company size as a moderating variable can strengthen ROA, NPM and CR on profit growth. This research is quantitative descriptive research using Eviews 12 software. The population in this research is manufacturing companies which are members of the LQ45 index during the research period, namely 2018-2022, totaling 18 companies. Sample selection using purposive sampling and obtained 12 companies that would become research samples. The research results show that variables Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) has a significant positive effect on profit growth. Meanwhile, company size chosen as a moderating variable can strengthen the positive influence of ROA, NPM and CR on profit growth.

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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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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