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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

74 75 76 77 78

The Influence of Forced Distribution Rating System (FDRS) on Job Performance : The Mediation Role of Effort , Stress , Procedural Justice, and Distributive Justice Empirical Study on Employees at Bank Indonesia Head Office Mohamad Ardhi Fareza; Elok Savitri Pusparini
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.v6i2.3995

Job performance considered important for organizational effectiveness and can be optimized through well-designed and implemented performance appraisals to motivate employees. One of the measurement models is Forced Distribution Rating System (FDRS). The main objective of this study was to assess the effect of FDRS on job performance mediated by effort , stress , procedural justice , and distributive justice. The research data were obtained from 380 respondents through online and offline questionnaires that had undergone initial cleansing and filtering, analyzed using Covariance-Based Structural Equation Modeling (CBSEM) with the Confirmatory Factor Analysis (CFA) method using the LISREL 8.8 application . The test results showed that the Forced Distribution Rating System (FDRS) had a significant positive effect on effort (H1), procedural justice (H3), and distributive justice (H4). Effort was shown to have a significant effect on job performance (H5), while procedural justice (H7) and distributive justice (H8) also had a strong positive relationship with job performance . Effort significantly mediated the relationship between FDRS and job performance (H9), while procedural justice (H11) and distributive justice (H12) were also important mediators. In contrast, FDRS has no significant effect on stress (H2), and stress does not mediate the relationship between FDRS and job performance (H10). These findings underscore the importance of a justice-based approach in implementing an evaluation system such as FDRS to support optimal employee performance.

Determinants of Financial Performance and Their Implications for Corporate Values Matdio Siahaan; Hari Gursida; Hendro Sasongko
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.v6i2.4047

The company has a goal of improving the welfare of shareholders by obtaining high company value which is measured through various aspects including the company's stock price which can reflect the overall investor assessment of each equity owned. If the stock price increases, the company's value will also increase. This study aims to determine the effect of capital structure, company size, managerial ownership and institutional ownership on company value which is proxied by price to book value (PBV) with financial performance on profitability which is proxied by return on assets (ROA) as an intervening variable. This study was conducted to analyze the determinants of Financial Performance and Company Value, namely Capital Structure, Company Size, Managerial Ownership and Institutional Ownership. The sample selection method uses the purposive sampling method, with the number of companies used as samples in this study as many as 12 companies, namely automotive and component sub-sector companies with an observation period of five years, so that the total observation data is 60. The research method used is a mixed research method between quantitative and qualitative. The regression results show that for 2019-2023, capital structure (-2.745), company size (-0.151), managerial ownership (-0.325), institutional ownership (0.564) have a significant effect on Financial Performance. Capital Structure (0.787), Managerial Ownership (-0;364) and Institutional Ownership (0.461) and Financial Performance (0.995) have a significant effect while Company Size (0.015) does not have a significant effect on Company Value.

Analysis Of The Possibility of Financial Statement Fraud: S.C.C.O.R.E Model Sendifisda Faturochmah; Surya Raharja
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.v6i2.4081

Financial statement fraud is an intentional act involving the omission of material information in financial statements. This action not only harms parties relying on financial statements but also benefits the perpetrators of the fraud. This study aims to examine the determinants of financial statement fraud using the S.C.C.O.R.E model approach. A total of 396 samples of manufacturing companies' financial statements from the 2021–2023 period were analyzed using logistic regression. The results reveal that financial stability (stimulus element), changes in directors (capability element), and total accruals (rationalization element) have a positive and significant influence on financial statement fraud. Meanwhile, other proxies such as related party transactions (collusion element), oversight effectiveness (opportunity element), and CEO photo frequency (arrogance element) do not affect financial statement fraud. This study provides practical contributions for practitioners, investors, regulators, and stakeholders in identifying the causes of fraud, thereby helping to design more effective fraud detection and prevention strategies in the future.

The Influence of Debt Policy, Profitability and Firm Size on Firm Value with Free Cash Flow as a Moderating Variable on the Kompas100 Index on the Indonesian Stock Exchange 2019-2023 Nelly Sugianti; Laila Wardani; Siti Sofiyah
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.v6i2.4086

This study aims to identify factors that influence firm value, such as debt policy, profitability, and firm size, with free cash flow as a moderating variable. The indicators in this study, namely firm value is proxied by Tobin's Q, debt policy is proxied by Debt to Equity Ratio (DER), profitability is proxied by Return on Asset (ROA), Firm Size, and Free Cash Flow (FCF). The population in this study were Kompas100 Index companies on the Indonesia Stock Exchange for five years (2019-2023), which were 100 companies. This study is quantitative. The data collection technique used purposive sampling. Based on this, 22 samples with 110 observations were obtained. The data analysis technique used panel data regression analysis and Moderate Regression Analysis (MRA) with Eviews 13 software. The results showed that debt policy had no significant effect on firm value, profitability had a positive effect on firm value, and firm size had a negative effect on firm value. Free cash flow can moderate the relationship between profitability and firm value, but cannot moderate the effect of debt policy and firm size on firm value.

The Impact of Digitalization on Women's Employment Participation in Indonesia: A Binary Logistic Regression Analysis Tevina Carisa Herdinanda; Happy Febrina Hariyani
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.v6i2.4100

Women's employment in Indonesia has shown a substantial increase in recent years.Women's participation in the workforce in Indonesia continues to grow, although there is stilla significant gap compared to men. This is driven by various factors such as digitalization,increased access to education, and policies that support women's involvement in the world ofwork. This study aims to identify and analyze the factors that most affect women's participationin the world of work in Indonesia. Using secondary data from the 2023 National Labor ForceSurvey (Sakernas) with individual observations, the publication of BPS Economic Growth, thewebsite of the Indonesian Digital Society Index, was analyzed using binary logistic regression.The results of the study show that education, work experience, regional classification, andeconomic growth have a significant positive effect on working women while marital status, jobtraining, and the Indonesian Digital Society Index have a significant negative effect on workingwomen. This research shows the importance of a holistic approach to women's empowermentin the world of work, which includes increasing access to education and training, creating asupportive work environment, and utilizing technology to open up wider job opportunities forIndonesian women.

Optimizing the Implementation of Good Corporate Governance in Strengthening the Influence of Tax Planning and Investment Opportunity Set on Firm Value Shandy Cahya Febriana; Ivan Yudianto; Agus Puji Priyono
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.v6i2.4101

The purpose of this study is to examine the optimization of good corporate governance on tax planning and investment opportunity set toward firm value. Tax planning (X1) and investment opportunity set (X2) are the independent variables in this study, while firm size (Y) are the dependent variables and good corporate governance (Z) are the moderation variables. The data used in this research is derived from companies listed in the LQ45 index, with a sample of 24 companies listed on the BEI from 2019-2023. Descriptive and verification analysis methods were used to determine the development and influence of variables both partially and simultaneously. The data was collected from financial statement, documents, books, and internet media. The results of the partial test using the t-test show that the tax planning (X1) variable has no significant effect on firm value (Y), while investment opportunity set significantly affects firm value (Y). Additionally, good corporate governance does not strengthen the effect of tax planning on firm value, while good corporate governance strengthens the effect of investment opportunity set on firm value. However, through the F-test, good corporate governance significantly strengthens the effect of both tax planning and investment opportunity set on firm value (Y) simultaneously.

Analysis of Gen Z Preferences Towards Digital Payment Qris for Motorcycle Parking Fees Lailatun Mubarokah
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.v6i2.4106

In recent years, digital payments have transformed the way people manage financial transactions, including for small-scale payments such as motorcycle parking fees. This study investigates the preferences of Generation Z towards using QRIS (Quick Response Code Indonesian Standard) for motorcycle parking fees. This article discusses a study that analyzes the adoption of QRIS (Quick Response Code Indonesian Standard) payments among Generation Z in the motorcycle parking fee sector on the island of Java. The research method used is a survey with a questionnaire, and data processing employs the Rasch Model, a theory of item response that describes the relationship between respondents' abilities and the difficulty level of the items. The research results indicate that performance expectations and social support significantly influence Generation Z's decision to adopt QRIS, while the main challenges faced are related to personal data security and internet network infrastructure. QRIS is considered a practical and efficient payment solution that helps address cash issues in situations like parking payments. The research is limited to Gen Z preferences, QRIS payment methods, and specific areas, so the results may not be representative of the broader population. Respondent bias and limited access to technology and data also affect outcomes. This research examines how QRIS can bolster the digital economy during challenging times by promoting financial inclusion and supporting small to medium-sized businesses. It offers valuable insights for stakeholders to enhance QRIS adoption and address these challenges.

Analysis of the Influence of Sustainability Reporting on Company Market Performance Arif Mulyono; Murtanto
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.v6i2.4109

This study aims to analyze the impact of economic, environmental, and social performance disclosures in sustainability reports on market performance in the food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Using an explanatory research method, the data were analyzed through a multiple linear regression approach. The independent variables include economic, environmental, and social performance disclosure indices measured based on GRI 2021 standards, while market performance is proxied by the Tobin's Q ratio. The results indicate that, simultaneously, economic, environmental, and social performance disclosures do not significantly affect market performance. These findings differ from previous studies, possibly due to the unique characteristics of the food and beverage sector, which primarily produces consumer staples where factors such as consumer perception and economic conditions are more dominant. This study is expected to provide insights for companies, investors, and policymakers on the importance of considering sustainability factors in business strategies and their implications for market outcomes.

The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
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.v6i2.4116

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.

The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia Buana Handoko, Rangga Restu; Ritchi, Hamzah; Adrianto, Zaldy
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.v6i2.4128

This study aims to analyze the effect of implementing a technology-based Application Programming Interface (API) connector application on tax business processes in Indonesia. This study uses the Technology-Organization-Environment (TOE) and Technology Acceptance Model (TAM) theoretical approaches to evaluate technology, convenience, benefits, and confidentiality and security factors in improving the efficiency and effectiveness of tax business processes. Data were obtained from a survey of taxpayers registered at the Pratama Bandung Tax Service Office (KPP) using a descriptive quantitative method. The results of the study indicate that technology and convenience factors have a significant positive effect on tax business processes. However, the benefits and confidentiality and security factors do not show a significant effect. In addition, technology has been shown to improve transparency, accuracy, and integration of the tax system. This study recommends the development of a more intuitive application interface, improvement of due date reminder features, and education for taxpayers to increase the adoption of API-based tax technology.

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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

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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