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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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Analysis Medical Logistics Management: A Case Study at the Pharmacy Installation of TK. III Dr. Shindu Trisno Hospital, Palu City Azraaqin, Shakira Aniza; Miru, Sulaeman; Nugraha, Mohammad Ega; Hadi, Suryadi
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.v6i1.4072

The management of medication logistics is a critical component of hospital operations, encompassing interconnected stages such as planning, procurement, receipt, storage, distribution, disposal, and control. This study aims to comprehensively describe the medication logistics management process, from planning to control, as an integral part of delivering high-quality healthcare services. Utilizing a descriptive qualitative research approach, the study was conducted at TK. III Dr. Sindhu Trisno Hospital in Palu. Data collection involved in-depth interviews and field observations, with informants comprising four key personnel: the Head of Pharmacy, Pharmacy Staff, Head of the Medication Warehouse, and the Warehouse Keeper. The findings revealed that medication planning is conducted using a consumption-based method, grounded in patient usage patterns. Medication procurement utilizes the Kanza application for real-time stock recording. Storage adheres to the FEFO (First Expired, First Out) method, ensuring medication safety and quality in compliance with standards. Distribution is prescription-based and closely monitored, while disposal follows procedures outlined in Ministry of Health Regulation No. 58 of 2014. Medication logistics control leverages an information system that facilitates rapid decision-making to prevent stock shortages or surpluses. This study highlights the importance of technology adoption, inter-unit coordination, and regulatory compliance in managing medication logistics to ensure optimal availability and quality healthcare services

The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX Erlikawati, Erlikawati; Srihastuti, Eni; Awalina, Putri; Agustin, Beby Hilda
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.v6i1.4092

This study was conducted due to the challenges in implementing good governance practices in public companies in Indonesia. Companies in Indonesia also face challenges in ownership and control of the company. Amidst the increasingly complex business world, corporate governance and decision-making regarding capital structure are becoming increasingly important. The purpose of this study is to determine how corporate governance, especially commissioner compensation, board size, and company size affect the company's capital structure. The sample of this study includes companies listed on the LQ 45 index on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research data comes from financial reports available on the IDX website. To test the hypothesis, a two-way ANOVA analysis was used. The research findings show that there is no significant difference in capital structure related to compensation and board size. Conversely, company size shows a significant effect on variations in capital structure. In addition, there is no significant interaction between board compensation, board size, and company size in their effect on differences in company capital structure.

Factors Influencing Interest in Buying Electric Motorcycles in Jakarta Permana, Baharudin Yudh; Septayudha, Arie; Nurdiansah, Ramlan; Sari, Synthia Atas
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.v6i1.4096

The aim of this research is to determine the factors that influence the intention to purchase electric motorbikes in the community, find out the influencing variables, and use the results as material for decision-making for producers and also the government to develop the implementation of the use of electric motorbikes in Indonesia. This research focuses on independent variables that influence the dependent variable. Using a quantitative approach, data is collected through surveys targeting potential buyers and analyzed using statistical methods. This study highlights the importance of increasing public awareness about the benefits of electric motorbikes and optimizing government policies to encourage the use of electric motorbikes. These findings provide valuable insights for policymakers and industry players who want to accelerate the transition to sustainable transportation in Jakarta. Keywords: electric motorbike, community, transportation, buying.

Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period Anggraeni , Annisa Fitri; Roswinna, Winna; Yulianti, Maria Lusiana; Putri, Kartika Pratiwi; Aisyah, Taty Siti
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.v5i6.4098

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2021-2022. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, did not move sector, listed its shares and did not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linear regression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 65.8%, while 24.2% is influenced by other variable not tested in this research.

The Influence of Financial Literacy, Financial Self-Efficacy and Locus of Control on the Financial Behavior of Ciputra University Students Dewi, Liliana; Sandriana, Rachiel
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.v6i1.4104

This research aims to raise financial awareness and the importance of Financial Literacy, Financial Self-Efficacy, and Locus of Control towards Ciputra University students’ Financial Behavior. This study could act as a guide for students to increase their financial management skills and help them in the long run to achieve their financial goals. This is a quantitative study aimed at determining the effectiveness of independent variables such as Financial Literacy, Financial Self-Efficacy, and Locus of Control towards the dependent variable which is Financial Behavior at Ciputra University. The data collection method that is used for this study is a questionnaire with a Likert scale. Active students of the Ciputra University class of 2021 were used as the population and the purposive sampling method as the sampling technique that is used. The result of this study is that there is a significant and positive relationship between financial literacy and financial self-efficacy in the financial behavior of Ciputra University students. On the other hand, locus of control may have a positive effect on financial behavior but is not significant in the financial behavior of Ciputra University students.

Exploring The Drivers of Earnings Management In Non-Cyclical Consumer Firms Sarmento Giam, Howard; Pratiwi, Devica
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.v6i1.4147

The study examines the influence of sales growth, profitability, leverage, external auditor quality, and institutional ownership on earnings management in non-cyclical consumer firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling, 21 companies were selected, resulting in 105 observations analyzed through multiple regression. The results reveal that leverage significantly and negatively affects earnings management, highlighting that companies with higher leverage tend to practice less earnings management due to stricter creditor oversight. Conversely, sales growth, profitability, external auditor quality, and institutional ownership have no significant effect, suggesting these variables are not primary drivers of earnings management within this context. This research underscores the importance of effective financial management and external monitoring in mitigating earnings manipulation practices.

Analysis of Sales Volume Through Purchase Intention Considering the Influence of Price, Discounts, and Shipping Costs Suwarna, Roy Adi; Astuti, Miguna; Yulivan, Ivan; Triwardhani, Diana
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.v6i1.4151

This study analyzes the influence of price, discounts, and shipping costs on sales volume through purchase intention at an authorized Daikin AC dealer in Banten. Data were collected via questionnaires from 173 respondents and analyzed using SmartPLS 4.0. The findings indicate that price, discounts, and shipping costs significantly affect sales volume both directly and through purchase intention. Hypothesis testing results reveal that price, discounts, and shipping costs have a positive effect on sales volume, with t-statistics of 5.43, 4.67, and 3.95, respectively. Moreover, purchase intention as a mediating variable significantly influences sales volume, with a t-statistic of 6.12. The managerial implications suggest that marketing managers should set competitive prices, design attractive discount programs, and optimize shipping costs to enhance purchase intention and increase sales volume. This study contributes to the marketing management literature by providing empirical evidence on the impact of price, discounts, and shipping costs on sales volume through purchase intention. The findings serve as a valuable reference for researchers and business practitioners in refining marketing strategies.

Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability Sari, Sinta Puspita; Srihastuti, Eni; Niam, Muhammad Alfa
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.v6i1.4152

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.

The Effect of Social Media Marketing and E-Service Quality on the Decision to Choose Private Tutoring Services "Be Smart Student" Mediated by Brand Trust Ismawati, Putri; Yahya, Adibah; Putra, Hamzah Muhammad Mardi
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.v5i6.4169

This research aims to determine and analyze the influence of social media marketing and e-service quality on the decision to choose Private Lesson "Be Smart Student" mediated by brand trust. The research uses quantitative method and data collection technique using g-form questionnaire for 314 respondents (parents) of students. The data analysis technique uses path analysis to determine the fit of the structural equation model with SmartPLS 4.1.0. The results conclude: Social media marketing has a positive and significant effect on choosing decisions; E- Service Quality has a positive and significant effect on choosing decisions; Brand trust has a positive and significant effect on choosing decisions; Social media marketing has a positive and significant effect on brand trust; E-Service Quality has a positive and significant effect on brand trust; Social media marketing has a positive and significant influence on choosing decisions mediated by brand trust; and E-Service Quality has a positive and significant effect on choosing decisions mediated by brand trust. The results have implications for efforts to improve marketing strategies through applying digital platforms to market institutional programs and learning processes.

Analysis of the Role of Social Media in Business Centers in Kampoeng Batik Laweyan, Surakarta City Putri, Febita Ayu Riswaning; Mustofa, Rochman 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.v6i1.4186

This research aims to analyze the role of social media in developing business centers in Kampoeng Batik Laweyan, Surakarta. Social media is now a strategic tool in introducing products, building brands, and increasing interaction between business actors and consumers. In the context of Kampoeng Batik Laweyan, which is famous as one of the batik centers in Indonesia, the use of social media is considered important to expand the market and maintain the sustainability of batik traditions. The method used is a qualitative approach by interviewing batik business actors and analyzing social media content used in the center. The results of the study show that social media plays a major role in increasing the visibility of batik businesses, expanding market networks, and introducing the values ??and philosophy of Laweyan batik to domestic and foreign consumers. In addition, social media is also a means of interaction that allows direct suggestions and criticism from consumers, which also contributes to improving product and service quality. This study is expected to provide insight for other batik business actors in utilizing social media as an effective and sustainable marketing tool.

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Home Page

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Editorial Team

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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

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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