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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

65 66 67 68 69

The Influence of Service Quality Dimensions, Insurance System, and Sincerity on BPJS Patient Satisfaction, Trust, and Loyalty in Indonesian Hospitals Pratisara Putri, Nadiah Alysia; Pink Berlianto, Margaretha
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.v5i6.3786

This study was conducted to determine the effect of service quality, insurance system, and sincerity of medical personnel on the level of satisfaction, trust, and loyalty of outpatients at XYZ Private Hospital. This study involved 450 outpatient BPJS patients. Data collection was carried out by distributing questionnaires containing 45 questions with a Likert Scale of 1-5 based on the judgmental sampling method. Data were analyzed using the SEM PLS method. The results showed that empathy, insurance system, and sincerity had a significant positive effect on patient satisfaction. Reliability had a significant negative effect on patient satisfaction. Assurance and responsiveness did not affect patient satisfaction. In addition, patient satisfaction and trust had a positive and significant effect on patient loyalty. Patient satisfaction had a positive and significant effect on patient trust in XYZ Private Hospital, while tangible assets had a negative and significant effect on loyalty. Assurance, responsiveness and reliability are further evaluated to ensure that resources are not over-utilized on aspects that are considered less important by respondents. Future studies can take a larger population including other Private Hospitals as well as Government Hospitals and record the diagnosis of diseases experienced by participating patients.

The Influence of Environmental Factors on Firm Financial Performance Luthan, Elvira; Zen, Sri Daryanti; Dwinanda, Vioni Putri
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.v5i6.3788

This article aims to empirically discuss the effect of environmental performance, environmental costs, and environmental disclosure on the Firm's financial performance. This study measures the Firm's financial performance by return on assets (ROA). We selected the research population as all manufacturing sector companies on the Indonesia Stock Exchange. The sample of this study was all manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique used in this study was purposive sampling, and 16 manufacturing sector companies met the requirements for research samples. This study used the SPSS version 29 application software as an analysis tool. The results of this study indicate that environmental performance does not affect financial performance. Environmental costs affect economic performance. Environmental disclosure does not affect financial performance. These results contribute to academics and practitioners because it turns out that corporate sacrifices in caring for the environment positively impact the Company.

Influence of Financial Management Accountability and The Spirituality of Pastoral Services In the Parishes of The Tomohon Victory Towards The Achievement of Pastoral Work Makalew, Maritje Maria; Pangemanan, Stefhanus Hanny
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.v5i6.3789

The Manado Diocese Catholic Church implements a Church financial management system within the framework of transparent, objective and responsible financial management. In this context, it is necessary to involve lay pastoral staff who are considered capable and competent and have a high spirituality of service in order to realize the pastoral works of the Manado Diocese Church. This research aims to examine the phenomenon of the influence of accountability in parish financial management and the spirituality of pastoral servants in the context of achieving pastoral work. This research was conducted in all churches or parishes in the Kevikepan Tomohon area by taking 95 samples from 133 populations. The research method used is a quantitative research method with a survey approach. Through this method, researchers want to test hypotheses and at the same time explain the relationship between variables. The data analysis process uses the application of correlation statistics and multiple regression test to analyze the influence between variables and measure the level of relationship between each variable studied. The research results show that: First, there is a significant and linear influence between Financial Management Accountability and Pastoral Work Achievement, meaning that if Financial Management Accountability is implemented well and appropriately it will increase Pastoral Work Achievement in the Tomohon Kevikepan Parishes. Second, there is a relationship between the Spirituality of Pastoral Servants and the Achievement of Pastoral Work. This means that if the Spirituality of Pastoral Servants is interpreted well and effectively, then this will have the effect of increasing the Achievement of Pastoral Work in Tomohon Kevikepan Parishes. Third, the results of hypothesis testing and multiple correlation and multiple regression analysis prove that there is an influence between Financial Management Accountability and Pastoral Servant Spirituality together on Pastoral Work Achievement. Furthermore, it can be concluded that an accountable financial management model supported by the spirituality of pastoral servants can increase the achievement of pastoral work in parishes.

Analysis of the Competency of People's Shipping Ship Crews in Determining the Position of the Ship (Case Study: Pelra Ship at Maccini Baji' Harbor, Pangkajene Regency and the Islands and Paotere-Makassar People's Harbor) Rachman, Subehana; Asri, Haerani; Kendek, Meti; Suriadi, Adi
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.v5i6.3792

This research aims to identify Pelra human resources with GT 35-250 Tonnage in navigating, especially determining the position of the ship during shipping and to determine the implementation of regulatory standards related to the competency of Pelra HR with GT 35-250 Tonnage in carrying out manning on board. The data analysis technique used in this research is a quantitative descriptive analysis technique using a reliable questionnaire. This technique uses a percentage of qualitative data that is quantitative to make it easier to obtain final results from two or more variables and then the data is qualitative again. The data analysis technique used is multiple linear analysis with SPSS 26.0 software. Based on the results of the data analysis above, Pelra's resources with GT 35-250 Tonnage in navigating to determine the position of the ship on the voyage, viewed from the results of the data analysis above, show that the human resources of people's shipping in carrying out navigation when determining the position of the ship are said to be good and need to be improved several times. so that human resources can be maximized in navigation when determining the position of the ship, while the implementation of regulatory standards related to the competency of Pelra's HR with GT 35-250 Tonnage in carrying out manning on board, based on research results, is said to be good, but it is still necessary to improve the competency of HR according to regulatory standards in carrying out manning on board the ship in order to reduce risks and dangers when determining the position of the ship. Keywords: ship crew competency, determining the position of the ship, shipping safety

Mapping the Development of Research on Corporate Governance and Corporate Social Responsibility: A Bibliometric Review Habibi, Fandi Nur Ahmad; Habiburrochman, Habiburrochman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3793

This research elucidates the development and structure of Corporate Governance (CG) and Corporate Social Responsibility (CSR) research through a bibliometric approach. Co-citation, bibliographic coupling, and co-word analyses were employed to unveil patterns of interaction among key concepts. Co-citation analysis revealed three main clusters: CG-CSR Disclosure-Reputation, CG-CSR-Earnings Management, and CG-CSR-Shareholder Value. Bibliographic coupling analysis generated six clusters highlighting interactions between CG and CSR in different contexts. Meanwhile, co-word analysis revealed primary themes in the literature, such as CSR Disclosure, Earnings Management, and Stakeholder Theory. These findings indicate that CG and CSR literature focuses on the interaction between disclosure, earnings management, firm value, and governance mechanisms across various contexts. Future research should enrich the literature by considering previously overlooked theoretical perspectives.

Does Diversification Strengthen Or Weaken A Firm’s Performance On Stock Price? Sari, Elvi Sekar; Tjaraka, Heru
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.v5i6.3795

This study examines the impact of diversification on a firm’s performance, specifically in relation to its stock price. The primary aim is to assess whether diversification strengthens or weakens the effect of financial performance on stock prices.The research uses Price-to-Book Value (PBV) as a measure of stock price and Return on Assets (ROA) as a measure of financial performance. The sample consists of 292 companies, with data analyzed through descriptive statistics, regression analysis, and ANOVA. The findings suggest that financial performance, as measured by ROA, has a significant positive effect on PBV, indicating that better financial performance tends to enhance a company's stock price. However, the study also explored whether diversification both international and industrial moderates this relationship. The results showed that while diversification strategies were prevalent in the sample, they did not significantly weaken or strengthen the relationship between ROA and PBV. These findings imply that while financial performance plays a crucial role in determining stock prices, diversification, in this context, does not have a notable moderating effect. This study contributes to the ongoing debate regarding the impact of diversification on firm performance, suggesting that, although diversification may reduce risk, it does not necessarily amplify the financial performance’s impact on stock prices. Further research could explore other factors influencing this relationship and test these findings across different industries and time periods.

Green Repurchase Intention of Wiguna Market Visitors: The Role of Green Perceived Value, Green Perceived Quality, Green Wom With Green Trust As Mediation Pranatasari, Fransisca Desiana; Diva VW, Maria Angela
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.v5i6.3797

Now green marketing is one of the marketing strategies as a positive response to the situation of the earth and consumers who are starting to care about the environment. Green repurchase intention is one of the targets and objectives of green marketing. Increasing demand for environmentally friendly products is the focus of several researchers to contribute to providing the best marketing solutions for environmentally friendly products and the consumer segments that are their target markets. Pasar Wiguna is one of the communities in Yogyakarta that is committed to being a place for consumers to participate in protecting the earth from the aspect of sustainable product consumption, maintaining a supply chain that cares about the environment from the beginning to the end of the product. Therefore, research on green repurchase intention is very suitable for visitors to Pasar Wiguna. This study aims to analyze the role of green perceived value, green perceived quality, green WOM on green repurchase intention with green trust as a mediator. Data collection was carried out through a survey of buyers of environmentally friendly products or community visitors and/or visitors who had visited Pasar Wiguna Yogyakarta for the second time or more. The proposed hypothesis was completed with the PLS-SEM model through Smart-PLS1 software. The results are that Green Trust fully mediates the relationship between Green Perceived Value and Green Repurchase Intention; Green Trust fully mediates the relationship between Green Perceived Quality and Green Repurchase Intention; Green Trust does not mediate the relationship between Green WOM and Green Repurchase Intention.

Analysis of Viral Marketing on Purchasing Decisions 0n Skincare Through Brand Image as an Intervening Variable Citradewi, Any; Komariah, Kokom; Saori, Sopyan
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3804

This study examines the effect of Viral Marketing on purchasing decisions for Skintific Skincare products with Brand Image as an intervening variable. This study focuses on Skintific users in Sukabumi City, using a quantitative approach with descriptive causal method. Data was collected through questionnaires from 180 respondents selected using purposive sampling technique. Data analysis was conducted using SEM-PLS method. The results showed that Viral Marketing has a significant influence on Brand Image (R²=0.608) and purchasing decisions (R²=0.791). Viral Marketing dimensions, such as information clarity and content attractiveness, contribute positively to improving Brand Image and purchasing decisions. Brand Image also has a significant effect on purchasing decisions, strengthening consumer confidence in the product. However, Brand Image does not effectively mediate the relationship between Viral Marketing and purchasing decisions because the direct effect of Viral Marketing on purchasing decisions is greater than the indirect effect through Brand Image. This study suggests optimizing viral marketing strategies through informative and interesting content on social media and increasing direct interaction with consumers to strengthen brand image and loyalty. This research contributes to digital marketing literature and marketing management practices to improve the effectiveness of marketing strategies in the digital era.

Digital Financial Inclusion: Examining The Role of Mobile Technology in Expanding Access to Capital Alfiana, Alfiana; Putri, Andiena Nindya; Sujai, Muhammad; Amalo, Fitriningsih; Hertina, Dede
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3806

Digital financial inclusion has become a key priority in efforts to reduce economic disparities, particularly among underserved populations by formal financial institutions. This study aims to examine the role of mobile technology in expanding access to capital by reviewing recent literature. Mobile technology offers practical solutions for individuals and small businesses to access financial services, such as microcredit, money transfers, and savings, without relying on traditional banking infrastructure. Furthermore, the adoption of this technology has been shown to accelerate financial inclusion in developing countries, where access to financial services is often constrained by geographical and economic factors. However, this study also highlights emerging challenges, such as low digital literacy, limited network coverage, and data security concerns. The findings provide valuable insights for policymakers, financial service providers, and technology stakeholders to develop more inclusive and sustainable strategies. Thus, mobile technology has significant potential to become a key driver in achieving broader financial inclusion in the future

Analysis of Green Brand Image on Green Brand Equity With Green Trust, Green Satisfaction, And Green Perceived Value As Mediation Vilaningrum Wadyatenti, M.A. Diva; Pranatasari, Fransisca Desiana
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.v5i6.3817

People are starting to recognize that using green products daily is a crucial step in solving the global environmental crisis. The concept behind green marketing is to develop green brands and green products. This study investigates the influence of green brand image on green brand equity. In addition, it is also to examine the impact of green brand image on green brand equity mediated by green trust, green satisfaction, and green perceived value. It is a quantitative study. A self-administered survey was used to collect data. The sampling method uses non-probability sampling techniques. The sampling technique used is purposive sampling with 196 respondents. In this study, the Partial Least Square (PLS) data analysis technique was used. The outer model analysis was measured using validity tests, and the structural model is an analytical step to test a hypothesis. The results of this study show that Green Brand Image directly affects Green Brand Equity. Green Brand Image affects Green Brand Equity by partially mediating Green Trust, Green Satisfaction, and Green Perceived Value.

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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