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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

62 63 64 65 66

The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable Pramita, A. A. Sri; Budiasih, I Gusti Ayu Nyoman
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.v5i6.3660

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.

Analysis of the Effect of the Implementation of Green Accounting and Environmental Performance on The Financial Performance In Manufacturing Companies Tri Pratiwi, Endang; Alimuddin, Alimuddin; Mediaty, Mediaty
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.v5i6.3670

Green accounting is not just a tool for compliance with environmental regulations, but it can also serve as a strategy to improve a company's financial performance. This study aims to explore the effect of the application of green accounting and environmental performance on the financial performance of manufacturing companies. The population of this study is 91 manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2019-2022. The purposive sampling technique was chosen in this study to determine a sample with a total of 9 companies that met the criteria. The data collection method was carried out in the form of a documentation study through the financial statements and sustainability reports of each company and analyzed using multiple linear regression analysis. The results were obtained that green accounting has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. However, simultaneously, the green accounting variable and the environmental performance variable have a positive and significant effect on financial performance. Thus, companies that invest in environmentally friendly practices not only fulfill their social responsibilities, but also reap significant financial benefits.

The Influence of Attitudes, Subjective Norms and Perception Behavior Control on Taxpayer Compliance of Swallow's Nest in Kendari City Burhanuddin, Burhanuddin; Umar Sakka, Gjosphink Putra; Hasnita, Nita
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.v5i6.3672

The purpose of this study is to analyze: 1) the influence of attitudes on the compliance of swallow's nest taxpayers; 2) the influence of subjective norms on the compliance of swallow's nest taxpayers; and 3) the effect of perception behavior control on the compliance of swallow's nest taxpayers. The data used is primary data obtained through questionnaires. Data analysis was carried out by multiple linear regression. The results of the study show that: 1) Attitude does not have a significant influence on the compliance of swallow's nest taxpayers in Kendari City; 2) Subjective norms have a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City; and 3) Perception behavior control has a significant positive effect on the compliance of swallow's nest taxpayers in Kendari City.

Efficient Capital Market Theory and its Implications for Investment Decision Making in Financial Markets Manao, Alwinda; Waspada, Ikaputera; Sari, Maya
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.v5i6.3682

The Efficient Capital Market (ECM) theory is an important foundation in the understanding of modern financial markets, which states that asset prices reflect all available information. This article aims to analyze the implications of ECM on investment decision-making, as well as explore the differences between passive and active investment strategies in the context of an efficient market. The method used is a literature review, which includes an analysis of previous research results on market efficiency and investor behavior. The results of the Efficient Capital Market (ECM) Theory study have a significant impact on investment decision-making in financial markets. By understanding that asset prices reflect all available information, both public and private, investors can be more prudent in choosing the right investment strategy. In an efficient market, passive investment approaches, such as index funds, are often more profitable compared to active strategies, given their lower costs and more manageable risks. The implications of these findings emphasize the importance of investors' understanding of ECM principles, which can help them adopt more rational and data-driven strategies, and avoid decisions influenced by emotions. Thus, ECM is not only an academic theory, but also a practical guide to improve investment decision-making in financial markets.

Analysis The Determinants Affecting Banking Performance Karnasi, Reniati; Elgi, Afrizal
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.v5i6.3691

The research aims to test the effect of bank-specific and macroeconomic factors on bank performance in Indonesia. The research uses hypothetical testing to examine the determinants affecting bank performance. This study uses panel data regression to analyze the data. The samples are determined by purposive sampling method used 34 commercial banks listed on Bursa Efek Indonesia (BEI) with 238 unit-observed during the period 2017 to 2023. The results show bank size, bank capital, liquidity, and inflation rate have a positive effect on net interest margin. Furthermore, this study can be used as a reference for investors and banking management.

Influence of Profitability, Leverage and Company Growth on Dividend Policy (Study on Main Board and Development Board Index Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period) Made Ari Dwipayani, Ni; Gde Wahyu Purna Anggara, I Wayan
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.v5i6.3694

Dividend policy is a decision regarding the profit earned by the company which is distributed to shareholders as dividends or retained in the form of profit for future investment payments. This study aims to empirically analyze the effect of profitability, leverage, and company growth on dividend policy. The population of this research is the main board index companies and development boards listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection used purposive sampling technique so that a sample of 30 companies. The data analysis technique used in the study was multiple linear regression test. The results of this study indicate that profitability has a positive effect on dividend policy, leverage has a positive effect on dividend policy, and company growth has a negative effect on dividend policy.

Determination of Operational Costs of PT. Antam Tbk. West Kalimantan Bauxite Mining Business Unit: Types of Letter of Credit (LC), Terms of Letter of Credit (LC), and Transaction Efficiency Fajar Herdiaman, Indra; Ali, Hapzi
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.v5i6.3696

This article conducts a study related to the Determination of Operational Costs of PT. Antam Tbk. West Kalimantan Bauxite Mining Business Unit: Types of Letter of Credit, Terms of Letter of Credit, and Transaction Efficiency. The research objects were obtained through online literature reviews such as Google Scholar, Semantic Scholar, and other academic online media as research objects. The main objective of this study is to formulate hypotheses regarding the influence of these variables for future research. The research method uses Systematic Literature Review and Library Search with the utilization of Artificial Intelligence (AI) to obtain related research, sourced from open access journals and e-books. The results of this study are: 1) Types of Letter of Credit affect Operational Costs; 2) Terms of Letter of Credit affect Operational Costs; and 3) Transaction Efficiency affects Operational Costs.

Regional Tourism In Banten Potential And Development Mafrudoh, Lut
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.v5i6.3700

The province of Banten, located at the western tip of Java Island, has tremendous tourism potential with various natural, cultural, and historical destinations. This article examines Banten's tourism potential, including beach tourism, cultural tourism, religious tourism, and nature conservation. The research aims to explore the untapped tourism potential and highlight the need for infrastructure development and tourism promotion to enhance Banten's appeal on a regional and national scale. The method used in this study is a literature review and secondary data analysis from local government reports and the Ministry of Tourism. The discussion results emphasize the importance of integrated management and promotion strategies to increase tourist visits and boost the local economy. This article provides strategic recommendations for the sustainable development of tourism in Banten.

The Effect of Transformational Leadership and Career Management on Organizational Commitment with Job Satisfaction as an Interverning Variable Siregar, Aisyah Huwaida; Budi Winarso, Anjar Prihantoro
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.v5i6.3707

This study aims to analyse the effect of transformational leadership, career management on organisational commitment with job satisfaction as an interverning variable. The population of the study is active civil servants in the BP2MI environment, totalling 884 people (data as of December 2023). Determination of the number of research samples using the Slovin formula due to the limited and reachable population of 275 people. The sampling method used non-probability sampling with purposive sampling technique. This study uses a Structural Equation Model (SEM) approach with a measurement model using the Smart PLS version 3.2.9 programme. The results showed that Transformational Leadership had no significant direct influence on Organisational Commitment at BP2MI. Transformational Leadership had a significant direct influence on employee Job Satisfaction at BP2MI. Career Management had a significant direct influence on employee Job Satisfaction at BP2MI. Job Satisfaction had a significant direct influence on Organisational Commitment of employees at BP2MI. Job Satisfaction can mediate the effect of Transformational Leadership on Organisational Commitment at BP2MI. Job Satisfaction can mediate the effect of Career Management on Organisational Commitment at BP2MI.

The Effect of Price, Public Purchasing Power And Consumption Level on Rice Commodity Inflation in Pangkalpinang City Rustarto, Arif; Ali, Hapzi
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.v5i6.3713

The purpose of this study is to analyze the effect of price, purchasing power and consumption level on rice commodity inflation in Pangkalpinang City. Rice is a staple food in Indonesia, including in Pangkalpinang, so weakening prices and purchasing power can significantly affect consumption and inflation levels. The method in this study uses a quantitative method with secondary data sourced from the Central Statistics Agency (BPS) and other related agencies in Pangkalpinang City. Data analysis in this study uses regression analysis which aims to determine the relationship between price variables, purchasing power, consumption and inflation. The results of the study indicate that there is a significant influence between rice prices and people's purchasing power on rice consumption levels and inflation in Pangkalpinang. The results of this study are expected to be a reference for local governments and related parties in formulating effective policies to maintain price stability and public welfare, as well as mitigating the negative impacts of inflation.

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Home Page

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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

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