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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

67 68 69 70 71

The Influence Of Servant Leadership On The Performance Among Kindergarten Teachers Dini, Yuli Indah Fajar; Shirlyn, Shirlyn; Mon, Muhammad Donal
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.v6i1.3897

This article aim to examine the influence of servant leadership on work engagement and affective commiment. which affect task performance among Kindergarten (TK) teachers in Batam City. The method used in this research is quantitative research with purposive sampling method. The sample in this study was taken from teachers working in kindergartens in Batam City. The researchers chose this sample because kindergarten teachers play a crucial role in providing foundational education to children before they move on to the next level of education. Data for this study were obtained from 337 respondents who filled out an online questionnaire, answering a total of 36 questions. Out of the seven hypotheses proposed in this study, all of them showed significant results. The findings of this study are consistent with previous research indicating that servant leadership significantly impacts the job engagement and affective commitment of kindergarten teachers in Batam City. This, in turn, significantly affects the performance of teachers in their duties. This type of leadership enables kindergarten teachers to fully carry out their tasks and responsibilities effectively. Additionally, teachers can utilize their abilities in school settings to make positive contributions to themselves and their organizations.

The Effect of Live Streaming and Online Customer Review on Purchase Decisions Through Trust as an Intervening Variable (Study on Shopee Users in Malang City) Salim, Agus; Bushiri, Moh. Imam; hidayati, Nur
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.v6i1.3913

The internet has developed into a lifestyle for people. Its use is not limited to obtaining and accessing information only, but to fulfill various needs. The change in people's lifestyles from offline shopping has led to a significant increase in the e-commerce market. Various marketplaces such as Shopee began to offer various kinds of convenience to meet the needs of the community by shopping online. Changes and developments in technology have made changes in customer behavior from purchasing through offline shops to through online shops or through e-commerce and marketplaces, this also affects purchasing decisions in buying a product or service.In this study, researchers used the explanatory method using a quantitative approach. The population of this study were Shopee users in Malang City who had made at least one purchase transaction. The data collection technique is by distributing questionnaires. The sample for this research was taken using purposive sampling technique with Malhotra's formula, which amounted to 70 respondents at Shopee users in Malang City. The variables in this study are Live Streaming (X1), Online Customer Review (X2), Purchase Decision (Y) and Trust (Z). The data analysis method used is validity test, reliability test and PLS test or Partial Least Square with the help of smart PLS software version 3. 0.The results of this study indicate that Live Streaming has a significant effect on Trust, Online Customer Review has a significant effect on Trust, Live Streaming has a significant effect on Purchasing Decisions, Online Customer Reviews has a significant effect on Purchasing Decisions, Trust has a significant effect on Purchasing Decisions. In indirect effects, it was also found that the results that Live Streaming on Purchasing Decisions did not mediate Trust were rejected and Online Customer Review on Purchasing Decisions mediated Trust was accepted.

The Crucial Role Of Environmental Accounting Towards A Green Economy Amalia, Rizky; Riesmiyantiningtias, Ninuk; Fadhilah, Amalia Tresna
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.v6i1.3919

This study examines how environmental accounting can help companies achieve sustainability. By analyzing various case studies, the study concludes that environmental accounting not only measures environmental impact, but also improves the efficiency and reputation of companies. Despite the challenges, engaging stakeholders is critical to the successful implementation of environmental accounting.

Investment Feasibility Analysis in Developing Medicinal Plant Business as an Economic Diversification Effort in Asahan Regency Rahmawani, Rahmawani; Syah, Syafrial; Tanjung, Adetia Azmi; Anggeraini, Faulia
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.v6i1.3920

This study aims to analyze the feasibility of investment in the development of medicinal plant businesses in Asahan Regency as an effort to diversify the economy. The method used is quantitative research with a descriptive approach, including SWOT analysis to identify strengths, weaknesses, opportunities, and threats, and PESTEL analysis to evaluate external factors that affect the business. In addition, a capital budgeting analysis was carried out using NPV (Net Present Value), PI (Profitability Index), and PP (Payback Period) to determine the feasibility of investment. The results of the SWOT analysis show that Asahan Regency has high natural resource potential and government support, although there are challenges such as limited human resource quality and infrastructure. PESTEL analysis reveals that political stability and positive economic growth support the development of the medicinal plant sector, while environmental risks and policy changes need to be watched out for. The NPV calculation produces a value of around IDR 11,636,364, indicating that this project is profitable at a 10% discount rate. The Profitability Index of 2.5 indicates investment feasibility, and the Payback Period of around 0.67 years (8 months) indicates a short time to reach breakeven. The conclusion of this study is that Asahan Regency is a suitable location for cultivating medicinal plants. Increasing human resource capacity and infrastructure development are essential to maximize investment potential in this sector. This study provides recommendations for stakeholders to improve training for farmers.

The Effect of Perceived Value on Repurchase Intention of Mcdonald's Products When Carrying Out Palestine Washing Mediated By Purchase Attitude And Word of Mouth Murthy, Kavita Krishna; Lindiawati, Lindiawati
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.v6i1.3926

This study aims to analyze the significant positive influence of perceived value on purchase intention on McDonald's products mediated by purchase attitude and word of mouth as a link between perceived value and purchase intention. This research design uses a quantitative approach in the form of a questionnaire. A total of 322 respondents responded to this questionnaire in Indonesia using a questionnaire that applies a Likert scale of 1-5. Data were selected using purposive sampling techniques, then analyzed with WarPLS. This study measures perceived value, word of mouth, and purchase attitude as well as purchase intention towards the product after conducting Palestine Washing. This study has 2 paths, namely direct and indirect paths in influencing purchase intention. The role of purchase attitude and word of mouth is a full mediation of the relationship between perceived value and their intention to buy McDonald's products after conducting Palestine Washing. This study refers to previous studies, which show that the relationship between perceived value towards McDonald's products and their intention to buy the product is direct and indirect. Purchase intention can be indirect due to the mediation of purchase attitude and word of mouth to have an influence from perceived value to purchase intention

Consistency of Sharia Asset Development with Gold Investment Financing at BMT: Case Study of Murabahah Contract Against Sharia Accounting Putri, Tri Asti Sari; Setiawati, Erma; Trisnawati, Rina
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.v6i1.3941

This study aims to analyze the consistency of sharia in the development of assets with gold investment financing at BMT with a case study on the Murabahah contract. The research method used is a qualitative approach with data collection techniques through interviews and observations. The study shows that the implementation of the principles of sharia contracts in the Murabahah contract at BMT is still not fully sharia after being integrated with the Maqashid Sharia Theory by Asy-syatibi which involves Maslow's Hierarchy of Needs Theory. This is caused by several factors such as a lack of understanding of the principles of sharia transaction contracts, weak supervision of the sharia board at the institution. To improve sharia consistency in the development of assets with gold investment financing at BMT through the Murabahah contract, it is recommended that BMT improve the understanding and competence of its workforce in the principles of sharia economics, strengthen the supervision system, and conduct dialogue and consultation with sharia law experts in order to obtain a more precise and consistent view in the interpretation of sharia transactions. It is hoped that the results of this study can provide benefits for BMT in improving sharia consistency in the development of assets with gold investment financing.

The Effect of Capital Expenditure on Financial Performance with Local Revenue as a Mediating Variable Pramesti, Nuru Nisa; Budi, Raden Budi Hendaris
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.v6i1.3942

Abstract: Regional autonomy is an attempt to give local governments more autonomy and less reliance on the federal government. The fact that just a few local governments enjoy this independence, however, is a phenomenon. As a result, this study looks at the variables that may influence regional financial success. Using Local own-source revenue as a mediating variable, this study examines how capital expenditures affect the regional financial performance of East Java Province's cities and districts. The quantitative method is the approach taken. Purposive sampling was utilized to gather data from East Javan district and city administrations' budget reports for 2018–2022. A review of the literature and applicable rules and regulations is the first phase of this investigation. Next comes data collecting, tabulation, analysis, reporting, and publication of the findings. The findings demonstrated that capital expenditure hurt financial performance. Nonetheless, they exerted a beneficial influence on local original revenue, which in turn positively affected financial performance. Economic performance was enhanced by capital investment funded through local original revenue. The study's findings indicate that East Javan districts and cities must increase capital spending and local own-source revenue to enhance their regional financial performance.

Antecedent of Patient Revisit Intention: An Empirical Study In Dental Clinic Ramadhani, Dwinanda Farizka; Jayanagara, Oscar
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.v6i1.3947

This research aims to analyze the relationship between brand awareness, trust, brand image, social media marketing, service quality, patient satisfaction and patient revisit intention. The model constructed in this research is a newly modified conceptual framework that is referred to models or concepts from previous research that are integrated and adapted according to the condition of Omni Dental Clinic in Palembang. The model is used to test population sample of patient that revisits Omni Dental Clinic for treatment with a minimal of two visits. The sample of this research was collected using total sampling method with a total number of 146 patients. The data gathered was then performed using a method of PLS-SEM Analysis. The result acquired in this research was that all direct relationship between brand awareness, trust, brand image, social media marketing, service quality patient satisfaction and patient revisit intention was positive. The indirect effect was also positive for the relationship between trust and patient revisit intention if mediated with brand image alongside the relationship of service quality and patient revisit intention was positive with patient satisfaction as mediating variable. Trust variable has the most influence on patient revisit intention.

Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations Ramdani, Safier; Widyastuti, Tri; Darmansyah, Darmansyah; Rito, Rito
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.v6i1.3948

The purpose of this research is to study the role of internal auditors in improving the performance of non-profit organizations. To achieve this goal, this research uses a systematic literature review method. In non-profit organizations, performance is often measured by looking at the social impact and sustainability of programs as well as financial gains. Internal auditors are very important to ensure that the organization operates well and complies with regulations and ethics. This research identifies various components that influence the performance of internal auditors; these include management support, independence, and competence. Additionally, the lack of resources and the complexity of measuring non-financial performance are specific issues faced by internal auditors in non-profit environments, which are the focus of this research. The results of this literature review indicate that internal auditors can improve the performance of non-profit organizations by providing honest assessments and valuable recommendations. According to this research, non-profit organizations should strengthen their internal audit functions and ensure that internal auditors are continuously trained to address emerging issues. These findings are expected to help academics and practitioners understand how to maximize the role of internal auditors in the non-profit sector.

The Influence of Profitability, Investment Decisions and Dividend Payment Policy on Company Value (Study of Energy Sector Companies for the 2019-2023 period) Lorensha, Selvi; 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.v6i1.3951

The aim of this study is to confirm the effect of Profitability, Invesment Decision and Dividend Payment policy on Company Value on Sector Energy. These are quantitative researchs using explanatory to explain the relation or impact between variables. There were 88 Companies sector Energy listed on Indonesia Stock Exchange as the populations, and we selected 18 companies using purposive sampling to meet its purpose. Secondary data were gained from the annual report from each sector Energy companies ranging from 2019 until 2023 allowing them to be reviewed through multiple linear regression analysis. The resulted research showed that profitability which proxied by ROE has significant influence on firm value, Investment Decision which proxied by PER also has significant influence on firm Value however Dividen Payment Policy which proxied by DPR has no influence on firm 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

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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