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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

66 67 68 69 70

Analysis of Factors Affecting Income Inequality in West Java 2012-2022 Kusuma, Andita Delya; Machmud, Amir; Istikomah, Navik; Purnamasari, Imas; Mulyadi, Hari
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.v6i1.3820

This study aims to analyze the effect of economic growth, human development index and labor on income inequality in West Java in 2012-2022. The method used in this research is a quantitative approach using secondary data in the form of panel data of 27 regencies or cities in West Java in 2012-2022 to be further analyzed using panel regression using EViews 12 with the Random Effect Model (REM) model. The results showed that simultaneously the variables of economic growth, human development index and labor had a significant effect on income inequality. While partially the economic growth variable has a positive and significant effect on income inequality, the human development index (HDI) has a positive and significant effect on income inequality, labor has a positive and insignificant effect on income inequality

Effect Of Minimum Wage and Number Of Hotels On Labour Absorption In Dumai City In 2012-2023 Simanjuntak, Fransa Juve Jonatan; Widayatsari, Any; Zamaya, Yelly
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.v6i1.3837

An increase in the tourism sector can increase income and employment in Dumai City. This A study was carried out to test and analyse the impact of the number of hotels and the minimum wage on employment in the city of Dumai in 2012-2023. This research was conducted in Dumai City, Riau Province with the tourism sector as the object of research. The research uses secondary data with a quantitative approach. Data from the Central Bureau of Statistics and the Dumai City Labour Bureau. Data analysis using SPSS software. The results of the study can be said that partially the number of hotels has no effect on employment while the minimum wage has a positive and significant effect on employment in Dumai City.

Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases Affardi, Chirmala Wisnu Permata; Sueb, Memed; Devano, Sony; Tanzil , Nanny DewiTanzil; Soenaria, Syaiful Rahman
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.v6i1.3840

Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.

Strategy for the Development of International Training At the National Financial Audit Training Agency (Badan Diklat Pemeriksaan Keuangan Negara) Yanto, Budi; Lestari, Ni Putu Nina Eka
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.v6i1.3847

This research aims to identifies the strategy for the development of international training at Badiklat PKN (the National Financial Audit Training Agency). This study adopts a qualitative approach to answer the research questions, utilizing two primary methods: observation and in-depth interviews. The study recommends a growth-focused strategy for Badiklat PKN’s international training programs, which includes enhancing infrastructure, increasing human resources, improving training materials. In conclusion, this research underscores the significant role of organizational environment in shaping policies for international training at Badiklat PKN, with a focus on enhancing Badan Pemeriksa Keuangan's global position through high-quality training programs

The Influence of Knowledge Sharing and Organizational Culture on Job Satisfaction and Its Impact on Employee Performance Makmur, Syukri; Marantika, Abshor; Zakaria, Nurman
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.v6i1.3855

At the bureaucratic level, the use of information and communication technology has become a new trend, starting with the emergence of the issue of electronic government, namely electronic-based government. Currently, the ability of regional governments to develop, utilize and apply knowledge, including technology, is the key to successful development, so that the systematic development of regional innovation is very important and determines the success of the Communications, Informatics and Crypto Agency towards an economic era and a knowledgeable society. This research was conducted at the Communication, Informatics and Encryption Service, which is located on Jalan Jend.A.Yani NO.50 Bangkinang City. The aim of this research is to determine and analyze: 1) the effect of knowledge sharing on employee job satisfaction; 2) the direct influence of organizational culture on employee job satisfaction; 3) the direct influence of knowledge sharing on employee performance; 4) direct influence of organizational culture on employee performance; 5) the influence of job satisfaction on employee performance; 6) the direct influence of knowledge sharing on employee performance through job satisfaction and 7) the direct influence of organizational culture on employee performance through job satisfaction. The population of this study was all employees at the Kampar Regency Communication, Informatics and Encryption Service, totaling 35 people and all of them were used as samples. This research uses primary data and secondary data, which were obtained by conducting interviews, distributing questionnaires, observing and searching research files. The data analysis tool used is Structural Equation Modeling (SEM) and data processing is carried out using the SmartPLS version 3.0 program package. Hypothesis testing uses alpha 5%. The results of this research conclude that 1) knowledge sharing has been proven to have a significant effect on employee job satisfaction. 2) organizational culture is proven to have a significant effect on employee job satisfaction, 3) knowledge sharing is proven to have a significant direct effect on employee performance, 4) organizational culture is proven to have no direct significant effect on employee performance, 5) job satisfaction is proven to have a significant effect on employee performance, 6) knowledge sharing is proven to have a significant indirect effect on employee performance through job satisfaction, 7) organizational culture is proven to have a significant indirect effect on employee performance through job satisfaction

The Effect of Environmental Social Governance Disclosure and Capital Structure on Company Value in Mining Sector Companies Listed on the Indonesian Stock Exchange Zen, Sri Daryanti; Luthan, Elvira; Hujnir, Putri Arinda
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.v6i1.3859

This study aims to evaluate the effect of “Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value”. The research object includes companies listed on the IDX during the period 2020 to 2023. The approach used is quantitative with a causal research design, and sample collection is done through purposive sampling method, resulting in 80 companies as research objects. The information used in this analysis comes from the Indonesia Stock Exchange website (www.idx.ac.id). The data analysis process was carried out using SPSS version 29 software, which includes “descriptive statistical analysis, classical assumption testing, and multiple linear regression analysis” to test the relationship between variables. The findings reveal that ESG disclosure, assessed through the ESG index, does not significantly impact firm value. In contrast, the capital structure, represented by the Debt to Equity Ratio (DER), has a significant and positive impact on firm value.

The Influence of Organizational Culture, Leadership Member Exchange, and Compensation on Happiness at Work of Millennial and Gen Z Generations at PT Bank Tabungan Negara (Persero) Tbk Regional Loan Processing Center 1 Ilham, Ziqri Nur; P. Winarto, Oetami
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.v6i1.3861

The aim of this study is to analyze the relationship between organizational culture, leadership style (Leader-Member Exchange), compensation, and happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1, West Java. This study employs a quantitative research design to analyze the relationships between organizational culture, leadership style (Leader-Member Exchange), compensation, and happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1, West Java. The data collection methods include internet-based surveys and a literature review. The study sample consists of 131 permanent employees, with a saturated sampling technique. The data were analyzed using descriptive statistics and Structural Equation Modeling (SEM) based on Partial Least Squares (PLS-SEM) to test the relationships between variables.Based on the analysis results, this study concludes that organizational culture, compensation, and Leader-Member Exchange (LMX) significantly influence happiness at work among millennial and Gen Z employees at PT Bank Tabungan Negara (Persero) Regional Loan Processing Center 1. Increases in organizational culture, compensation, and LMX are positively related to happiness at work. LMX also serves as an intervening variable that strengthens the impact of organizational culture and compensation on happiness. LMX is the highest indicator with the most significant influence on happiness at work, while organizational culture has the lowest influence.

Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization Zai, Simon Nisja Putra; Widianingsih, Yuni Pristiwati Noer
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.v6i1.3893

This study examines biodiversity accounting in Indonesia's mining and energy sectors, highlighting the challenges and readiness of companies to support the downstream agenda. Despite the increasing importance of biodiversity for sustainability, issues such as transparency in environmental cost reporting and compliance with regulations persist. Using a qualitative approach through textual analysis of sustainability reports from 60 companies listed on the Indonesia Stock Exchange for 2022-2023, the research identifies key themes related to biodiversity impacts and company actions. The findings reveal that these companies exhibit varying levels of readiness in facing downstream initiatives, with a significant gap between corporate commitments to biodiversity protection and actual implementation. Recommendations for future studies emphasize the importance of integrating advanced technologies, stakeholder engagement, and the role of policy frameworks in enhancing biodiversity management. This research contributes to understanding how companies can align their practices with sustainable development goals, ensuring economic growth while safeguarding biodiversity.

The Effect of Work-Life Balance And Workload on Employee Job Satisfaction in the Creative Media Industry at MSME Scale In Samarinda Syahbana, Muhammad Andrew; Anwar, Khairil
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.v6i1.3894

Work-life balance and workload are two aspects of improving employee well-being and job satisfaction that are increasingly receiving attention. Given the importance of this topic in the MSME sector, this study fills the gap in the limited literature on the influence of these two factors in the creative media industry. The contribution of this study is to provide new insights for companies in managing these factors to improve employee performance and well-being. This study used a quantitative approach with multiple linear regression techniques to examine the impact of work-life balance and workload on job satisfaction. Data were collected through questionnaires distributed to 150 people working in a creative media company on an MSME scale in Samarinda. According to the study's findings, work-life balance has the biggest impact on these two factors, significantly affecting employee job satisfaction. It is demonstrated that both independent variables can account for 75.4% of the variation in work satisfaction, with a coefficient of determination (R2) of 0.754, while 24.6 percent is influenced by external variables not included in this research model. Workload has a favorable and considerable impact on job satisfaction, although work-life balance has a small but positive effect. The study's findings suggest that increased work-life balance and effective task management can boost worker job satisfaction. Therefore, to achieve organizational goals, businesses are encouraged to maintain and improve work-life balance and manage workload properly to improve employee well-being and satisfaction.

The Impact of the Independent Learning Independent Campus (MBKM) Internship Program on Students' Soft Skills, Hard Skills and Work Readiness: Impact Analysis on Mulawarman University Students Chandra, Putri Ayu Tanti; Anwar, Khairil
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.v6i1.3895

This study aims to examine the impact of the Independent Learning Campus Independent Internship Program (MBKM) on the development of Soft Skills, Hard Skills, and Work Readiness of Mulawarman University students. The main focus of the study is how students improve their work readiness by improving soft skills and hard skills after undergoing the MBKM program. The results of the study prove that Soft Skills (X1) and Hard Skills (X2) have a significant impact on Work Readiness (Y) simultaneously. Students who experience an increase in soft skills and hard skills after undergoing the MBKM program feel more ready to enter the workforce. This finding shows that work readiness can be achieved by developing effective soft skills and improving relevant hard skills. The study also revealed that soft skills such as communication skills, inter-member cooperation, and in handling problems have a crucial role in increasing the level of student readiness to work. Meanwhile, improving hard skills, including technical and intellectual abilities, also plays a significant role in supporting work readiness. Although there is an increase in work readiness with the MBKM program, there are challenges in optimal implementation, especially related to the application of soft skills and hard skills in real work situations. Therefore, a comprehensive and sustainable strategy is needed to continuously improve students' work readiness by developing soft skills and hard skills continuously. Overall, the MBKM program has proven effective in facilitating efforts to develop students' soft skills and hard skills, thereby increasing their readiness to work. This program makes a significant contribution in creating graduates who are ready to face challenges in the professional world and can adapt to their work scope which tends to change and compete with each other.

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Home Page

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Google Scholar

Contact Name Ebit Bimas Saputra

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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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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