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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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Strategies to Increase Organizational Resilience through Strengthening Entrepreneurial Spirit, Communication Effectiveness and Visionary Leadership Ibrahim, Iman; Hardhienata, Ing Soewarto; Setyo Pranowo, Agus
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.v6i1.3988

This study aims to analyze the factors that influence the success of micro, small and medium enterprises (MSMEs) in Bogor City, focusing on the role of venture capital and the quality of human resources (HR). The research also identifies the main constraints of MSMEs and develops strategic recommendations for sustainable development. Using a quantitative approach and SITOREM analysis, the study involved 197 respondents selected through multi-stage random sampling. Primary data were collected through questionnaires, while secondary data were obtained from online sources. Path analysis revealed that entrepreneurial spirit has a positive significant influence on visionary leadership, while communication effectiveness has no significant direct influence. Furthermore, entrepreneurial spirit and communication effectiveness significantly influence organizational resilience, both directly and through the mediation of visionary leadership. The SITOREM analysis identified priority indicators for improvement, such as entrepreneurship training and more effective communication. The study concludes that risk capital, quality of human capital and visionary leadership play an important role in strengthening the resilience of MSMEs. Recommendations include developing human resource training, increasing access to capital, and improving the effectiveness of internal communication. The findings of this study contribute significantly to the development of strategies to improve the competitiveness and sustainability of MSMEs in the face of modern economic challenges.

Purchase Intention of Green Beauty Product: Does Perceived Value Matter? Dewi, Cynthia Sari; Windarko, Windarko; Lastro, Djano; Alam, Hanifah Pagar; Felicia, Felicia
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.v6i1.3989

The increasing environmental impact of the cosmetics industry has led to a growing consumer interest in eco-friendly products. This study examines the purchase intentions of Indonesian millennials for green beauty products, focusing on the role of perceived values, which are functional, social, and emotional. Using a quantitative approach, data were collected from 190 millennials through an online survey and analyzed using SPSS 24. The results reveal that functional value, social value, and emotional value positively and significantly influence purchase intention. These findings underscore the importance of emphasizing product functionality, social contributions, and emotional engagement in marketing strategies. This research provides valuable insights for businesses seeking to align with sustainability goals and cater to environmentally conscious consumers. Future studies are encouraged to explore additional factors influencing green purchase behavior across diverse demographics and regions.

The Effect of Usefulness and Convenience on Members’ Interest in Using Mobile UGT at BMT UGT Nusantara, Pesanggaran Branch Nurdiana, Alfina; Zamroji, Yunus
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.v6i1.3990

his study aims to analyze the effect of ease and usability on member interest in using Mobile UGT at BMT UGT Nusantara Pesanggaran Branch . The background of this study is based on the increasing development of information technology that encourages microfinance institutions, such as BMT, to adopt mobile- based applications as a means of service to their members. The object of this study is members of BMT UGT Nusantara Pesanggaran Branch who use the Mobile UGT service. This study uses a quantitative approach with a survey method and data analysis techniques using multiple linear regression. Data were collected by distributing questionnaires to selected respondents with samples taken by purposive sampling from 40 respondents who have used the UGT mobile application . The results of the study indicate that ease and usefulness have a significant positive influence on members' interest in using Mobile UGT. Ease of use of the application and perceived usefulness by members are the main factors that increase their interest in continuing to use the mobile service . This finding contributes to the development of information systems in BMT to improve the quality of service to members.

The Influence of Financial Ratios on Financial Distress of Manufacturing Companies on the Indonesia Stock Exchange Vara, Laetia Devara Chairunisa; Hariyanto, Eko; Fitriati, Azmi; Pramono, Hadi
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.v6i1.3991

Kinerja keuangan perusahaan merupakan gambaran posisi keuangan suatu perusahaan yang dianalisis dengan menggunakan alat analisis keuangan dan mencerminkan kinerja operasionalnya pada suatu periode tertentu untuk memberikan gambaran seberapa baik atau buruk posisi keuangan suatu perusahaan. Kinerja keuangan suatu perusahaan memberikan gambaran kepada investor tentang berapa besar laba yang akan dihasilkan di masa mendatang, atau dalam jangka panjang. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, leverage dan arus kas terhadap financial distress pada perusahaan manufaktur. Populasi dalam penelitian ini berjumlah 285 sampel dari perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam hal ini adalah purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 186 sampel dari 93 perusahaan. Teknik pengumpulan data yang digunakan adalah observasi. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas, profitabilitas dan arus kas berpengaruh positif signifikan terhadap kinerja financial distress , sedangkan leverage tidak berpengaruh terhadap financial distress pada perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia.

Social Media and Firm Performance: Empirical Study on Listed Indonesian Firms Shafa, Almadea; Puspitasari, Evita
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.v6i1.3993

This study aims to determine whether the use of Twitter and Instagram by companies has an impact on their operational and financial performance. Operational performance is evaluated using Return on Assets (ROA) and net income. For financial dissemination activities, social media usage is measured by the number of tweets and posts related to finance, while financial performance is measured using Tobin’s Q and average daily market returns. Tobin’s Q is a financial metric that is often used to assess a company’s investment attractiveness and efficiency in utilizing its assets. This study uses a quantitative method using multiple regression analysis. The sample consists of 86 companies listed on the Kompas100 index from August 2023 to January 2024. The results of the study indicate that the use of Twitter and Instagram simultaneously has a significant effect on net income and Tobin’s Q, but not on ROA and average daily market returns. In addition, none of the Twitter and Instagram usage variables are significantly related to the company’s operational and financial performance. The findings of this study can benefit companies by encouraging the to reassess their social media strategies in order to better achieve their goals, both operational and financial goals.

Analisis Efektivitas Program Beasiswa Petani Muda Dalam Mewujudkan Sustainable Agriculture Oleh PT Petrokimia Gresik Putri, Maulina Ayu Syah; Haryanti, Agustin Dwi
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.v6i1.3999

Program Beasiswa Petani Muda yang diinisiasi oleh PT Petrokimia Gresik bertujuan mendukung regenerasi petani muda dan mewujudkan pertanian berkelanjutan. Penelitian ini bertujuan untuk menganalisis efektivitas program melalui tiga aspek utama: realisasi anggaran, dampak sosial, dan efektivitas program. Penelitian ini menggunakan metode perhitungan varians anggaran, efektivitas program, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa realisasi anggaran program telah sesuai dengan rencana kerja anggaran (RKA) meskipun terdapat selisih kecil yang diidentifikasi melalui analisis varians. Hal ini mencerminkan pengelolaan anggaran yang efisien dan komitmen perusahaan terhadap keberlanjutan program.

The Role of Working Capital Management in Increasing Profitability (A Study of Fashion Retail Companies Listed on the Indonesia Stock Exchange During and Post Covid-19) Bil Huda, Muhammad Arsala; Layyinaturrobaniyah, Layyinaturrobaniyah
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.v6i1.4000

Working capital management is a financial management aspect aimed at optimizing current assets and liabilities to enhance profitability with minimal operational costs. This study aims to analyze the impact of working capital management on profitability in four fashion retail companies listed on the Indonesia Stock Exchange. The method used in this study is panel data regression. The results show that Days Sales Inventory (DSI) positively affects the Gross Profit Margin (GPM) but negatively affects the Operating Profit Margin (OPM). Days Sales Outstanding (DSO) has a negative impact on both GPM and OPM, while Days Payable Outstanding (DPO) positively affects OPM but has no significant effect on GPM. Meanwhile, the Cash Conversion Cycle (CCC) negatively impacts GPM and has no significant effect on OPM. These findings provide valuable insights into working capital management to enhance profitability in fashion retail companies.

Assessing the Mediating Role of Competitive Advantage: The Influence of Innovation Capabilities and Strategic Flexibility on Firm Performance in East Java’s F&B Industry Post COVID-19 Gunawan, Clara Angelia; Ongkowijoyo, Gracia
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.v6i1.4004

This study investigates the mediating role of competitive advantage in the innovation capability and strategic flexibility-firm performance link, in regard to the food and beverage SMEs of East Java, post-COVID-19. This research will seek to explain how these two factors contribute to firm performance by having competitive advantage as a mediating variable. Data were collected from 107 respondents who underwent quantitative analysis. The results showed that innovation capability significantly and directly affects competitive advantage and firm performance, while strategic flexibility affects firm performance only significantly through the mediation of competitive advantage, noting its indirect role. Again, this research points to the enhancement of innovation capabilities as an important way to sustain competitive advantages; hence, a recommendation goes to SMEs in East Java for strategizing to become adaptable. The findings form a helpful indication for the SME managers on how to develop long-term performance in the dynamic business environment.

Examining the Impact of Personality Type, Professional Skepticism, and Ethic on Audit Quality: The Moderating Role of Auditor Experience Pradhono, Gebyar; Setijaningsih, Herlin Tundjung
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.v6i1.4005

This study investigates the influence of personality type, professional skepticism, and auditor ethics on audit quality, with auditor experience as a moderating. The study utilizes a quantitative methodology, targeting auditors from public accounting firms in Central Jakarta, Indonesia as the research population, employing purposive sampling as the sampling method. Data collection was accomplished through surveys utilizing a questionnaire, with data analysis performed using SEM-PLS. the findings of this study reveal that personality type, professional skepticism, ethics, and auditor experience significantly impact audit quality. The effects of ethics, professional skepticism, and personality type on audit quality are moderated by auditor experience. Future research could delve deeper into exploring additional factors or moderators, thus providing a more comprehensive understanding of audit quality determinants in different contexts. Firms may consider incorporating personality assessments and ethics training into their hiring processes to ensure the selection of auditors with traits conducive to high-quality audits. The research deomonstrates that auditor experience plays a significant moderating role in shaping the impact of personality type, professional skepticism, and ethics on audit quality

QRIS Media for Advanced MSMEs: Analysis of Factors Affecting the Use Using Technology Acceptance Model Tarigan, Bahagia; Rokhmat, Rokhmat; Widodo, Kristianto Purwoko; Endang Wijayanti, Lilis
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.v6i1.4006

The purpose of this article is to determine user perceptions regarding payments with QRIS. The users in question are MSMEs. The analysis was carried out using the technology acceptance model. The Technology Acceptance Model analyzes perceptions of an application based on perceived ease and perceived usefulness. The research object is MSME actors in the DIY area. Data was obtained by distributing questionnaires to MSME actors in the Yogyakarta area. The number of questionnaires processed was 138 questionnaires. Data analysis uses Moderating Regression Analysis. The research results show that Perception of Convenience and Perception of Usefulness influence the use of QRIS for MSMEs.

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Home Page

OAI Link

Editorial Team

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Reviewer

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

Abstract

Abstract

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Abstract

Abstract

Abstract

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