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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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Evaluation of UMKM Capabilities in Implementing Accounting Applications (Case Study of Inem Catering) Solar, Fernando Yosua; Khudri, Tubagus Muhamad Yusuf
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.v6i1.4048

Inem Katering is a business that is still developing in Minahasa, North Sulawesi, which is engaged in the culinary sector with a focus on catering services for various large events such as weddings, birthdays, funerals, and other thanksgiving events. This business is not yet supported by well-structured financial management. Most of the cash flow is still based on estimates, without clear records. The existence of technology is greatly needed by Inem Katering not only to make it easier to prepare financial reports but also to make this business grow. One of the uses of information technology in helping Inem Katering prepare financial reports can be in the form of the application of accounting software, Accurate. The Technology-Organization-Environment (TOE) framework is used to evaluate the implementation of the accurate accounting application with three contexts, context of technology, organization and environment. This research method uses a quatitative approach obtained from the results of interviews with three sources. The results of the study show that in the context of technology, the relative advantage attribute indicates that the implementation of this accounting application will provide benefits in the form of important information for managers and employees such as balance sheet and profit and loss reports in accordance with SAK EMKM. Meanwhile, for the organizational context at this time, business managers fully support the adoption of this application, but at this time the Katering business has not been able to add special employees to manage the accounting application. Environmental factors are influenced by competition in this business sector, but the implementation of this accounting application can help the Katering business to evaluate their needs for technology.

Analisis Strategi PT Pakuwon Jati Tbk Putri, Made Wulan Ranjani Yunantara; Murhadi, Werner R.
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.v6i1.4049

This research analyzes the management strategy of PT Pakuwon Jati Tbk, this company is one of the largest property developers in Indonesia. This research evaluates company performance through external analysis which includes PESTEL and Porter's Five Forces and internal analysis which includes value chain and SWOT. This research uses strategic tools in analysis, namely the TOWS Matrix, Space Matrix, IE Matrix, and BCG Matrix as well as the Grand Strategy Matrix to then draw strategic priority decisions using QSPM. The results show that Pakuwon is in a strategic position to capitalize on opportunities in the growing property market with superblock innovation and a focus on sustainability. The recommended strategy is market development to expand the reach of the lower middle segment through cost efficiency and innovative design, as well as product development to increase competitiveness through technology integration. It is hoped that the implementation of this strategy can strengthen Pakuwon's position in the property industry and increase its economic contribution in Indonesia.

Influence of Religiosity, Service Quality, Customer Intimacy and Imagetocustomer Loyaltywithtrustas Mediation In Indonesian Syariah Bank In Bengkulu Andesta, Nara; Eka Putri, Seprianti
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.v6i1.4053

This study aims to analyze the effect of religiosity, service quality, brand image, customer intimacy on customer loyalty mediated by trust. The research method is quantitative, and the primary data is collected through an online questionnaire. Participants in this survey consisted of 173 Indonesian Islamic bank customer respondents. The analytical method in this survey uses SmartPLS Version 4.2.9.2 analysis to filter and analyze data. The results of the study show that (1) Brand image has a positive and significant effect on customer loyalty; (2) Brand image has a positive and significant effect on trust (3) Customer intimacy has a positive and significant effect on customers (4) Religiosity has a positive and significant effect on customer loyalty (5) Religiosity has a positive and significant effect on trust (6) Service Quality has a positive and significant effect on customers (7) Service Quality has a positive and significant effect on (8) Trust has a positive and significant effect on customer loyalty (9) Religiosity has a positive and significant effect on customer loyalty through trust. (10) Service quality has a positive and significant effect on customer loyalty through trust. (11) brand image has a positive and significant effect on customer loyalty through trust

Entrepreneurial Orientation Dimensions, Competitive advantage, and Indonesian F&B SMEs Performance Parthasarathi, Shrinithy; Ongkowijoyo, Gracia
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.v5i6.4055

This research examines the relationship between entrepreneurial orientation and the performance of SMEs within the food and beverage industry in East Java – Indonesia. With the help of an online survey, data were gathered from 105 participants using a structured questionnaire adopting an exploratory quantitative research design. These highlights indicate that many respondents are mature business people, with over 50% being 36 years and above. The study reveals that F&B remains the fastest-growing sector, with an average annual growth rate of 5.33% after COVID-19. The findings of the study show that the element of entrepreneurial orientation has the most significant impact on the firm competitiveness and performance. This research adds to the literature on how these businesses can effectively manage environmental changes and adjust to new opportunities and threats. The findings indicate that educating SME owners about entrepreneurship would enhance the businesses’ performances and sustainability in the F&B market

The Key Determinants of Brand Loyalty in Indonesia's Cosmetics Market Anatasia, Velly; Tannia, Tannia; Robert, Alexander; Florencia, Livia Evangelina
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.v6i1.4056

The global annual spending on cosmetics is estimated to be around billions, with numerous industry players competing fiercely to expand their market share. Companies in the cosmetics sector aim to secure a leading position by fostering customer loyalty, which is closely linked to brand loyalty. As a result, brand loyalty becomes a crucial factor in achieving success in a highly competitive market. This study investigates the impact of brand loyalty on the purchasing behavior of female consumers in Jakarta, the capital city of Indonesia. The research focuses on seven aspects of brand loyalty: brand name, product quality, price, design, promotion, service quality, and store environment. This study utilizing descriptive analysis, factor loading, and multiple regression methods to tested its hypotheses. Data was collected through self-administered questionnaires distributed to 125 female respondents who regularly use cosmetics. The findings revealed a strong correlation between promotion and brand loyalty. Additionally, the results demonstrated a positive and significant relationship between the factors of brand loyalty (brand name, product quality, price, design, promotion, service quality, and store environment) and loyalty to cosmetic brands.

The Impact Of Key Service Quality Factors On Customer Loyalty: A Study On Tokopedia Siahaya, Janice Carysa
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.v5i6.4060

E-commerce transactions in Indonesia continued to increase starting in 2017 according to Bank Indonesia records. Moreover, during the Covid-19 pandemic, the use of digital media is increasingly widespread among the Indonesian community, as consumption on online marketplace platforms is increasing, one of which is a marketplace made by the nation's children, Tokopedia. This study was conducted to determine the effect on Customer Loyalty of Tokopedia users in Kediri with the aim to use the seven variables in identifying Customer Loyalty in Tokopedia. This study used SPSS 22.0 software. The sample used in this study is Tokopedia users aged 18-60 years, domiciled in Kediri, male or female, have installed applications in the last 6 months, have made purchases 2 times in the last 6 months, and have contacted Tokopedia customer service in the last 6 months. The number of respondents used as a sample of research is 130 by using the sampling method used is non-probality sampling.

The Influence of Investment Opportunity Set, Leverage, and Profitability on Earnings Management with Audit Quality as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2018-2022) Christiningrum, Christiningrum; Vira P. Pinasti, Brigita
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.v6i1.4065

This study aims to examine whether investment opportunity set (IOS), leverage, and profitability influence earnings management practices with audit quality as a moderating variable. Earnings management is measured using discretionary accruals (DA) which was calculated using the Modified Jones Model. IOS used market value to book value of assets (MVBA), while leverage used debt-to-equity ratio (DER), and profitability used return on assets (ROA) as their proxies, respectively. This research used 36 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2022 as its sample. The findings show that investment opportunity set and profitability have a significantly positive impact on earnings management practices, with a significance level of ?=1%. Meanwhile, leverage does not affect earnings management practices. The results further indicate that audit quality can moderate the impact of the investment opportunity set and profitability on earnings management practices. This highlights that the investment opportunity set and profitability significantly influence earnings management practices while audit quality can moderate their impact.

Analysis of Tax Court Decisions Over the Deemed Interest Revenue Dispute From Intragroup Interest-Free Loans Handayani, Dian Tri; Alfansuri, Lith; Mayangsari, Sekar
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.v5i6.4066

This research aims to explore tax disputes related to Deemed Interest Revenue of interest-free intra-group loans; an issue that has persisted over time due to regulatory inconsistencies. In 2023, tax revenue contributed significantly to Indonesia’s state income, with 67% of total revenue sourced from taxes. Despite the positive growth in tax collection, the self-assessment system in Indonesia creates opportunities for non-compliance, leading to tax audits by the Directorate General of Taxes (DJP) to ensure legal adherence. However, tax audits often result in disputes between taxpayers and the DJP, particularly over the interpretation of tax regulations. One recurrent dispute involves the tax treatment of interest-free loans, which lacks clear regulatory guidance. Previous studies show a high rate of DJP losses in court over these cases, raising concerns about the effectiveness of the current legal framework. This research will analyze court rulings, comparing the DJP’s and taxpayers’ perspectives on Deemed Interest Revenue of interest-free loans to identify factors that contribute to DJP’s success or failure in tax disputes. The findings aim to provide recommendations to improve DJP’s strategies in court, reduce the number of disputes, and enhance tax compliance.

The Influence of Transportation Management Systems and Supply Chain Integration on Business Performance with Supply Chain Performance as a Mediating Variable in the Automotive Industry in Indonesia Nurmasari, Wahyu; Sentosa, Wahyuningsih; Dewayana, Triwulandari Satitidjati; Yulansa, Faradisa
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.v5i6.4067

The study explores the impact of Transportation Management Systems and supply chain integration on business performance in Indonesia's automotive industry, emphasizing how strong integration enhances operational efficiency and competitiveness. It aims to provide insights for company management, investors, regulators, and academicians, contributing to a deeper understanding of Supply Chain Management strategies and their effects on business outcomes. This study examines the impact of Transportation Management System (TMS) and supply chain integration (SCI) on business performance, mediated by supply chain performance (SCP), within the Automotive Industry in Indonesia, using a 5-point Likert scale questionnaire and validated indicators to ensure reliability and validity. The research found that Transportation Management System (TMS) has a positive and significant impact on business performance (BP), enhancing automotive companies' performance in Indonesia. Conversely, Supply Chain Integration (SCI) negatively affects business performance, suggesting that higher integration can reduce performance. However, when both TMS and SCI are mediated by supply chain performance (SCP), the results improve significantly, indicating that effective management of these variables can enhance company performance through better supply chain outcomes.

Determination of Firm Value with Investment Decisions as an Intervening Variable (Case Study at UMA) Satria, Edo; Nawir, Jubaedah; Mulyantini, Sri
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.v6i1.4071

This study aims to examine the influence of company size, profitability, and financial risk on firm value, with investment decisions serving as an intervening variable. The population for this research comprises 105 multi-sector companies listed on the Indonesia Stock Exchange. The study employs a full sampling method, covering the year 2022 with a total of 105 observations. Data were analyzed using cross-sectional regression processed through E-Views version 13. The results reveal the following: (1) Company size negatively affects firm value; (2) Profitability negatively affects firm value; (3) Financial risk positively affects firm value; (4) Investment decisions positively affect firm value; (5) Company size does not indirectly affect firm value through investment decisions; (6) Profitability does not indirectly affect firm value through investment decisions; (7) Financial risk does not indirectly affect firm value through investment decisions.

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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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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