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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

73 74 75 76 77

The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable Suherman, Ruben; Ramadhan, Yanuar
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.v6i1.4196

This study aims to analyze the influence of E-Filing and tax sanctions on individual taxpayer compliance, with digital literacy as a moderating variable, at KPP Pratama Tigaraksa. The population consists of 5,412 taxpayers, with a sample size of 100 respondents. The research employs a quantitative approach, and data analysis is conducted using Smart PLS 4 software. The results indicate that E-Filing (X1) does not have a significant effect on taxpayer compliance (Y), with a p-value of 0.178 (greater than 0.05) and a t-statistic of 1.347 (less than the t-Table value of 1.984). The regression coefficient of -0.131 indicates that an increase in E-Filing is associated with a decrease in taxpayer compliance. Conversely, tax sanctions (X2) significantly influence taxpayer compliance, with a p-value of 0.005 (less than 0.05) and a t-statistic of 2.802 (greater than the t-Table value of 1.984). The regression coefficient of 0.243 suggests that stricter tax sanctions improve taxpayer compliance. Digital literacy (Z) was found to be a significant moderator in the relationship between E-Filing and taxpayer compliance, with a moderation coefficient of 0.264, a t-statistic of 2.539, and a p-value of 0.011. However, digital literacy does not significantly moderate the relationship between tax sanctions and taxpayer compliance, as indicated by a moderation coefficient of 0.076, a t-statistic of 0.817, and a p-value of 0.414. These findings highlight the importance of digital literacy in enhancing the effectiveness of E-Filing, while tax sanctions remain a dominant factor in driving individual taxpayer compliance at KPP Pratama Tigaraksa

SWOT Analysis of BBK Electronics' Product Diversification Strategy for Dominating Indonesia's Smartphone Market Mashudan, Muhammad Vajri; Maesaroh, Sity Sarah; Nugraha, Muhammad Rizki
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.v5i6.4225

Marketing strategy encompasses planning, pricing, promotion, and distribution to meet consumer needs. This study analyzes BBK Electronics' product diversification strategy in capturing Indonesia's smartphone market using SWOT analysis. The findings indicate that BBK Electronics is positioned in Quadrant I, demonstrating strong capabilities to capitalize on opportunities despite intense competition. The company can enhance competitiveness by improving product quality, expanding its service network, and optimizing brand positioning.

Impacts of Online Payment Systems on Consumers and Merchants Naik, Pratham; Kotak, Yash; Dhanak, Jaydev; Shah, Dhwanit; Chauhan, Rahul; Maseleno, Andino; Raisa, Kharchenko
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.v5i6.4226

This study investigates the effects of digital payment systems on consumer behaviours and merchant operations in Ahmedabad. The research is guided by two objectives: analysing the impact of consumer trust on the adoption of digital payment systems, and evaluating the role of these systems in enhancing merchant efficiency and financial performance. Data was collected from 110 respondents using a structured questionnaire, with statistical analysis conducted using SPSS. The results highlight a significant positive relationship between consumer trust and digital payment adoption. Additionally, the implementation of digital payment systems improves operational efficiency for merchants. The study underscores the importance of trust, reliability, and security in fostering adoption and the growing role of digital payment technologies in transforming business operations. Future research should explore long-term impacts and the role of emerging technologies in digital payments.

Exploring Age and Gender Influences on Consumer Behaviour in Online Food Delivery Services Zaveri, Krish; Thacker, Nevil; Patel, Suhani; Meghwal, Mayank; Chauhan, Rahul; Maseleno, Andino; Raisa, Kharchenko
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.v5i6.4227

This study examines the demographics and behaviours of online food delivery service users in Ahmedabad, focusing on age and gender influences. Data from 99 respondents reveal a predominance of young male users, with significant findings indicating that age affects the frequency of service use and satisfaction with issue resolution. Conversely, gender shows no significant impact on usage patterns or customer experiences. The analysis highlights the importance of tailoring marketing strategies to target different age groups while emphasizing universal improvements in service quality. Future research could explore additional demographic factors and regional variations, contributing to a broader understanding of consumer behaviour in the global online food delivery market. These insights are essential for enhancing customer satisfaction and driving growth in this evolving industry.

Cyberloafing Behavior And Work Environment: Between Distraction And Performance - The Impact on Work Satisfaction In The Administration Services of The Cianjur Registration Office Abdullah, Abdullah; Nuraeni, Nuraeni
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.v6i1.4357

This study aims to analyze the effect of cyberloafing behavior and work environment on employee performance with job satisfaction as a mediating variable in administrative services at the Population and Civil Registry Office of Cianjur Regency. Cyberloafing, which is the behavior of employees who use internet access for personal purposes during work time, can affect productivity and service quality. A positive work environment is expected to mitigate the negative impact of cyberloafing by creating an atmosphere conducive to improving employee performance. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to employees of Disdukcapil Cianjur and analyzed using path analysis techniques. The results showed that cyberloafing has a significant negative influence on employee performance, while a conducive work environment contributes positively to improving performance. Job satisfaction proved to be a mediating variable that strengthens the relationship between work environment and employee performance, but does not fully neutralize the negative impact of cyberloafing. This study concludes that improving the quality of population administration services requires better management of the work environment as well as supervision and training related to the professional use of the internet.

Analysis of the role of the TRIZ Model and the TOD concept of changes in urban mass transportation towards comfort of life (Case study around Soekarno Hatta Airport Tangerang, Banten) Kurniawan, Johanes kurniawan.L; Samosir, Johar; Hutaurukt, Paul; Rahman Achmad, Nasirur; Mizan, Mizan; Nurhakim, Nurhakim
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.v6i1.4408

The purpose of this study is to analyze the extent of the role of the TRIZ (Theory of Incentive Solving) Model to the negative impact of gentrification of urban changes around Soekarno Hatta Airport Tangerang, Banten, with the concept of Mixed Use Building and the concept of TOD (Transit Oriented Development) can overcome the comfort of living in the suburbs around Soekarno Hatta Airport Tangerang, Banten, especially the area of 5 sub-districts, namely Benda, Kosambi, Neglasari, Rawabokor, and Teluk Naga sub-districts, where the poorest of the three sub-districts are Pakuhaji, Teluknaga, and Kosambi. there has not been much attention from the academic community, so this is a concern to be used as an object of research. The realization of this development concept usually utilizes existing infrastructure, optimizes the use of Mass Transportation networks and increases Community Mobility at the local level. The TOD concept is applied by combining residential areas, shops, offices, open spaces and public facilities within a comfortable walking distance. . it is known that the adjusted R Square value is 0.704, this means that the simultaneous influence of variables X1 and X2 on variable Y is 70.4%, the remaining 29.6% is influenced by other factors.

Firm Value: The Influence of Tax Planning, Tax Avoidance, and Corporate Transparency Hartono, Hartono; Trisnawati, Estralita; Verawati, Verawati
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.v6i1.4404

This study aims to examine the effect of tax planning and tax avoidance on firm value and analyze information transparency as a moderating variable. Using data from 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, the study generated 115 observations analyzed using panel data moderation regression with a fixed effects model. The results indicate that tax planning and tax avoidance do not significantly affect firm value individually, and information transparency does not moderate these relationships. However, simultaneously, tax planning and tax avoidance have a significant effect, reflecting an effective tax management strategy to enhance firm value. Additionally, other variables such as corporate governance, profitability, capital structure, and innovation have the potential to significantly influence firm value, warranting further research. This study contributes to the development of tax management and fiscal policy in Indonesia.

Case Study in the Indonesian Banking Sector: Implementation of the Policy on The Use of Collateral in the People's Business Credit Kur in The Coordinating Minister of Economic Regulation Number 7 of 2024 Mulyono, Guruh Sugeng; Saktiawan, Pratolo; Mujito, Mujito
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.v6i1.4430

This research aims to be a Case Study in the Indonesian Banking Sector: Implementation of the Policy for Using KUR People's Business Credit Collateral in Permenko Perekonomian Nomor 7 Tahun 2024 . The research background arises from the need to understand the implementation and impact in practice of credit protection policies in the banking sector. These findings provide insight for practitioners, academics and regulators regarding the implementation of the Collateral Use Permenko Perekonomian Nomor 7 Tahun 2024 Policy of Coordinating Minister for the Economy Number 7 of 2024 concerning People's Business Credit.

The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.

Analysis of the Sales Process of Red Onion Seeds of Nganjuk Variety through Educational YouTube Content Marketing Yuliansyah, Dandy; Askafi, Eka; Mulyaningtyas, Ratna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.3120

This research is motivated by the rapid development of information technology, especially digital media such as YouTube, which brings significant transformation to companies' marketing paradigms, particularly in the agricultural sector. This study aims to describe the educational-based content marketing process implemented on the Gusman Bojonegoro YouTube channel and its impact on the sales of Nganjuk shallot seeds. This research uses a qualitative method with a descriptive approach. Data were collected through interviews, direct observation, and documentation from various informants, including the channel owner, nursery warehouse manager, employees, and farmers who buy seeds from the channel. Data analysis was conducted through a purely qualitative process of coding, grouping, and interpreting the data. The results show that the educational content presented by Gusman Bojonegoro is not only beneficial for experienced farmers but also a valuable guide for beginners. The videos produced provide a comprehensive overview of the challenges and solutions in shallot cultivation. Additionally, two-way interaction through video comments enables knowledge exchange that boosts productivity among the onion farming community. A comprehensive educational approach and the use of digital media as a marketing tool proved effective in increasing sales of Nganjuk variety shallot seeds, as well as expanding farmers' networks and knowledge in the digital era

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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