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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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Perceptions Of Benefits And Risks Regarding Sukuk Investment Decisions Made By Students Rachmawati, Desiana; Maulana, Adipura Danang; Ulfa, Rosiana
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.v6i1.4016

The purpose of this study is to examine the influence of perceived benefits and perceived risks on students' decisions to invest in sukuk. The research was conducted on prospective investors who are students at STTKD Yogyakarta. Data were collected using a closed-ended questionnaire with a Likert scale distributed to 53 respondents and analyzed using multiple linear regression. The results show that perceived benefits have a positive and significant effect on students' sukuk investment decisions. This is evidenced by a t-value of 4.209 > 2.007 and a significance level of 0.000 < 0.05. The perception of sukuk as a more stable investment compared to other capital market products is a key consideration for student investors in making investment decisions. On the other hand, perceived risks do not influence students' decisions to invest in sukuk. This is evidenced by a t-value of 0.748 < 2.007 and a significance level of 0.733 > 0.05. Students do not heavily consider risks when deciding to invest in sukuk as a sharia-compliant capital market product.

Analysis of Share Price with Leverage as a Moderation Variable on IDX80 Index Companies Rachma, Maulita Ayubi; Suwaidi, Rahman Amrullah
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.v6i1.4018

The company's management effectiveness and corporate value are reflected in stock prices, which are influenced by fundamental factors. The IDX80 Index, which consists of 80 stocks with high liquidity and large market capitalization, is often used as a reference by investors because it represents the performance of superior stocks on the Indonesia Stock Exchange. This study aims to analyze the effect of profitability, liquidity, investment decisions, and dividend policies on IDX80 stock prices for the 2020-2023 period, with leverage as a moderation variable. This study used quantitative data types in the form of numbers. The data source is secondary data from the official website of the IDX. The population in this study was the entire IDX80 index company for the 2020-2023 period, as many as 118 companies. Purposive Sampling of Research, 30 company samples were obtained. The data analysis method uses a Moderated Regression Analysis (MRA) which is processed using Eviews 13. Research results show: (1) Profitability, liquidity, and investment decisions contribute positively to stock prices; (2) Dividend Policy does not contribute to stock prices; (3) Leverage moderates influences of profitability, investment decisions, and dividend policy on stock prices; (4) Leverage does not moderate the effect of liquidity on stock prices.

Utilization of or Codes In Monitoring And Increasing The Effectiveness of Cocoa Farming Results In Sajau Village, Bulungan Regency Natalia Susanti, Agnes; Kusumadiarti, Rini Suwartika
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.v6i1.4021

This paper discusses the use of QR Code technology in monitoring and improving the efficiency of cocoa farming in Sajau Village, Bulungan Regency. The problem identified is the absence of an adequate monitoring system to manage cocoa farming in real-time. The research methodology used in this study is a descriptive method with a qualitative and quantitative approach to analyze data obtained from the field. using QR Code to track cocoa production and distribution data, which provides accurate information at high speed. The results of the study indicate that the application of QR Code can improve efficiency and transparency in the management of cocoa farming. In conclusion, QR Code is an effective solution to improve the management of cocoa farming in Sajau Village.

The Implementation of Theory of Planned Behavior towards Intention of Using Quick Response Code Indonesian Standart among Students Pratita, Mutya Paramita; Sumaryanto, Sumaryanto; Zakiyah, Nadiya Fikriyatuz
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.v6i1.4023

Technology continues to evolve, demanding society to adapt to its advancements, particularly in payment methods where cashless transactions are increasingly prevalent. One such cashless payment method is QRIS (Quick Response Code Indonesian Standard), which aims to facilitate transactions between consumers and merchants for greater convenience. A primary target of this method is Generation Z, specifically university students. It is crucial for sellers to understand students' interest in adopting QRIS as a payment method. To achieve this goal, this study employed a questionnaire distributed randomly among a population of university students in Surakarta, with a sample size of 100 respondents. Data analysis was conducted using SmartPLS, and the results indicate that subjective norms have no effect on the intention to use QRIS, while other variables within the Theory of Planned Behavior (TPB) show a positive influence when mediated by trust in QRIS.

The Influence of Talent Management, Work-Life Balance and Organizational Commitment on Employee Performance Through Job Satisfaction in Batam City Distribution Sector Sentoso, Antony; Febrianti, Febrianti; Nelson, Alden
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.v6i1.4026

This study seeks to determine the impact of talent management, work-life balance, and organizational commitment on employee performance, with satisfaction serving as a mediating variable. In Batam City, the distribution sector experiences fierce rivalry, necessitating enterprises to secure high-performing staff. This study employs a quantitative descriptive methodology utilizing sampling procedures via questionnaires. The analysis method used was SEM-PLS, with 250 respondents from the distribution sector in Batam City. This research tested five variables with 19 questions which were measured using outer loading, reliability and validity. This research indicates that Talent Management (X1), Work-Life Balance (X2), and Organizational Commitment (X3) significantly influence Employee Performance (Y2) via Job Satisfaction (Y1).

Building Sustainable Tourism: The Adaptation of Digital Transformation on Travel Agencys and Impact on Economic Growth Margatan, Kevin
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.v6i1.4031

The research discusses the role of digital transformation in building sustainable tourism and its relationship to achieving sustainable development goal (SDG) number 8 in Indonesia. Research focuses on digital transformation such as e-commerce, digital marketing, and big data which can improve travel agent businesses and create more opportunities to market tourist destinations. By using the Systematic Literature Review (SLR) method, this research emphasizes that the use of technology in the tourism business has the potential to increase efficiency, reduce operational costs, and enable the provision of services tailored to client needs. However, there are still gaps in research regarding the role of technology in supporting sustainable tourism, especially local community-based and environmentally friendly tourism. The Sustainable Tourism Digital Hub was proposed with the hope of supporting the economic growth of local communities and increasing the inclusiveness and sustainability of the tourism industry, which is in line with SDG 8.

Influence of Product, Promotion, And Store Atmosphere on Repurchase Intention at Sessama Coffee Shop in Pontianak City With Customer Satisfaction as An Intervening Variable Agustin, Devi; Fachri, Helman
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.v6i1.4032

This study aims to analyze the influence of product quality, promotional strategies, and store atmosphere on repurchase intention at Sessama Coffee Shop in Pontianak City, with customer satisfaction as an intervening variable. Using a quantitative associative approach, data were collected from 100 respondents who met specific criteria through purposive sampling. The primary data was analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results showed that product quality, promotional strategies, and store atmosphere significantly influence repurchase intention both directly and indirectly through customer satisfaction. Among these factors, store atmosphere had the most substantial impact on customer satisfaction, highlighting the importance of creating a comfortable and engaging environment. Promotional strategies exhibited the strongest direct effect on repurchase intention, suggesting the critical role of effective marketing in fostering customer loyalty. The mediation analysis confirmed that customer satisfaction plays a pivotal role in amplifying the effects of the independent variables on repurchase intention. These findings emphasize the importance of integrating quality, marketing, and environmental strategies to enhance consumer experiences and drive loyalty. This study provides valuable insights for business practitioners to develop holistic approaches for customer retention and contributes to the understanding of consumer behavior in the retail and service sectors

The Effect of Environmental Uncertainty and Executive Characteristics on Tax Avoidance Garten Huang, Lina; Trisnawati, Estralita
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.v5i6.4034

The objectives of this study include: (1) To empirically test the effect of environmental uncertainty on tax avoidance; (2) To empirically test the effect of executive characteristics on tax avoidance; (3) To empirically test the role of company size moderating the effect of environmental uncertainty on tax avoidance; and (4) To empirically test the role of company size moderating the effect of executive characteristics on tax avoidance. The research uses an explanatory research design. The population of this study is public manufacturing in the food and beverage industry sector publishing its financial statements on the IDX in the 2018-2023 period. This research sampling method uses purposive sampling. This research data analysis technique uses Model Regression Analysis (MRA). From the results of data analysis it is concluded: (1) Environmental Uncertainty has an influence on tax avoidance. (2) Executive Characteristics affect tax avoidance. (3) Company size has no effect on tax avoidance. (4) Environmental uncertainty affects tax avoidance moderated by company size. (5) Executive characteristics have no effect on tax avoidance moderated by company size.

Logistics Risk Management at CV. Protani in Palu City Yusman, Zaskia Zahrani; Hadi, Suryadi; Kaseng, Saharuddin; Dwiwijaya, Kadek Agus
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.v5i6.4042

This study examines logistics risk management at CV. Protani in Palu City using a descriptive qualitative approach. The study aims to identify, analyze, and evaluate logistics risks within CV. Protani. The research methods employed include direct observation and interviews with the company owner, administrator, and transportation drivers involved in the company's logistics activities. The results reveal a total of 11 risks identified in the logistics activities of CV. Protani. These risks stem from both internal and external factors. The analysis indicates that 5 risks have moderate impacts, 4 risks have high impacts, and 2 risks have very high impacts on the company. Therefore, risks with high and very high impacts require mitigation efforts to reduce their effects and likelihood of occurrence, thereby minimizing potential losses in the company’s logistics activities.

Evaluasi Peran Audit Internal Sebagai Pencegah dan Pendeteksi Fraud Pada PT XYZ Sitorus, Heidi Ruth Corry; Fitriany, Fitriany
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.v6i1.4045

This study aims to evaluate the role of internal audit as a fraud prevention and detector at PT XYZ, using internal control framework based on the COSO 2013 Internal Control – Integrated Framework. This study is a case study with an evaluation type, with data collection through in-depth interviews and focus group discussions with five key informants involved in the company's operations and finances. The results of the study indicate that although PT XYZ has strengthened its internal control system by recruiting internal auditors, there are weaknesses in the transaction verification procedures that allow fraud to occur. The analysis also identified the need for improvements in control activities, especially related to ongoing investigations and supervision. Based on these results, this study recommends designing a more effective internal control system by strengthening transaction document checking procedures, integrating technology-based monitoring systems, and training for internal auditors to increase effectiveness in detecting and preventing fraud. These findings are expected to be a reference for strengthening internal audit practices in similar organizations, especially in the small and medium business sector.

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Home Page

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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

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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