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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

76 77 78 79 80

Negotiation and Communication Strategy of Pt. Concord Industry Indonesia in Improving Cooperation With Working Partners PT. Dwi Karya Prima (Outsourcing Company) Karawang Regency July Yuliawati; M. Yani Syafei; Umi Narimawati
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.v6i2.4197

This study aims to analyze the Negotiation Strategy and Communication carried out by PT. Concord with PT. Dwi Karya Prima (SDM) in improving Cooperation in the field of providing outsourcing workers. This study uses a qualitative descriptive method of conducting interviews and observations. The results of the study can be concluded for the Strategy carried out is Thorough Preparation by studying the company profile, business licenses, costs and advantages and disadvantages of the outsourcing party, finding solutions that benefit both parties, then two-way communication of mutual trust and honesty, mutually beneficial bargaining and avoiding conflict. For supporting factors, both parties must be clear about the goals of each in Cooperation, each must have a good reputation and track record in convincing partners, data and information must be complete regarding labor needs, costs and efficiency, conducting open dialogue and having a vision and mission that are in line. Communication Process Both parties carry out the communication process verbally and in writing, mutual trust between both parties, clear and complete price bargaining, communication in an interesting way and according to negotiation needs. The negotiation process was achieved and an agreement was agreed upon by both parties and signed by both parties. As for the inhibiting factors in the negotiation are Differences of views or opinions regarding the price or time of the negotiation, the data provided is less relevant and complete, frequent miscommunication due to lack of communication, lack of flexibility in communication and rigid, regulatory policies from the government are too complex.

Green Building as a Strategy for Operational Cost Reduction and Customer Satisfaction Arsid; Karsam; Atik Budi Paryanti; Ulil Fadilah
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.v6i2.4198

Research Objective: To determine the relationship between Green Building and Strategy Operational Cost Reduction and Customer Satisfaction. Research Type: Quantitative research with a descriptive analysis approach. Findings: Green building is an approach that is increasingly being adopted by many organizations as a primary strategy in reducing operational costs while increasing customer satisfaction. This strategy focuses on efficient use of resources, reducing environmental impacts, and creating a better customer experience. Green building integrates energy-efficient and environmentally friendly technologies and designs, Customer satisfaction is one of the important benefits of implementing green buildings. Customers are now increasingly aware of the importance of sustainability and tend to choose companies that care about the environment; a close relationship between reducing operational costs and customer satisfaction through the implementation of green buildings. Theoretical Contribution/Originality: Implementation of green buildings to increase customer satisfaction with cost reduction strategies Practitioner/policy Implications: Green building is an approach that is increasingly being adopted by many organizations as a primary strategy in reducing operational costs while increasing customer satisfaction. Research Limitation/Implications: This article offers a green building concept with a Strategy for Operational Cost Reduction to increase Customer Satisfaction.

The Effect of Profitability and Sales Growth on Tax Avoidance With Profit Management as a Moderating Variable in Food & Beverage Companies Listed on the Indonesia Stock Exchange Najwan Fauzi Haris; Yanuar Ramadhan
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.v6i2.4203

This study aims to examine whether profitability and sales growth have an impact on tax avoidance, with earnings management as a moderating variable in the food & beverage sector companies listed on the Indonesia Stock Exchange. The study uses a sample of 12 food & beverage companies listed on the Indonesia Stock Exchange for the period 2014-2023. The purposive sampling technique was applied, and multiple regression analysis was used to test the hypotheses. Data were analyzed using Eviews 13 software to identify the research model and discuss the results. The findings indicate that sales growth significantly affects tax avoidance, while profitability and earnings management have a significant impact on tax avoidance. Furthermore, the interaction between sales growth and earnings management also significantly affects tax avoidance. Based on these findings, companies should pay close attention to earnings management to avoid excessive tax avoidance practices, especially with rapid sales growth. On the other hand, these results suggest that stricter tax policies and more intense supervision by the government can limit companies' ability to engage in tax avoidance.

Boosting Customer Satisfaction: The Power of Service Quality, Promotion, and Digital Marketing in the Hotel Industry Aryanti Agustian; M. Yani Syafei; Umi Narimawati
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.v6i2.4206

This study investigates the impact of service quality, promotion, and digital marketing on customer satisfaction in the hotel sector in Cikarang. We used a quantitative approach with a survey method, involving 101 hotel customers as respondents. SPSS version 26 software analyzed the data using multiple linear regression. The results show that each independent variable—service quality, promotion, and digital marketing—significantly influences customer satisfaction. Among them, service quality has the strongest impact, followed by promotion and digital marketing. The F test results indicate that these three variables simultaneously affect customer satisfaction, with the calculated F value exceeding the F table and a significance level below 0.05. This suggests that improving service quality, implementing effective promotional strategies, and optimizing digital marketing efforts can significantly enhance customer satisfaction in the hospitality industry in Cikarang. These findings provide valuable insights for hotel managers, highlighting the importance of strengthening these three aspects to increase competitiveness and customer loyalty. By focusing on high-quality service, well-planned promotional activities, and innovative digital marketing, hotels can improve customer experiences, meet their expectations, and build a strong brand reputation. This study underscores the need for continuous improvement in these areas to sustain business growth in an increasingly competitive market.

Digital Transformation in HR Management: Implementation of SIMPEG to Achieve Good Governance at PT. Concord Karawang Sari Marliani; Umi Narimawati; M. Yani Syafei
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.v6i2.4207

The purpose of this study is to investigate the effect that the introduction of the Employee Management Information System (SIMPEG) has had on the implementation of excellent governance at PT Concord Karawang. A quantitative method based on multiple linear regression analysis is used in this study to look into the relationship between the dependent variable (good governance) and the independent variables (ease of access, administrative efficiency, data transparency, and effect on work productivity). We administered questionnaires to respondents, who were workers using SIMPEG for personnel administration operations, to collect data. According to the findings of the research, it is evident that every independent variable exerts a substantial impact on good governance, as shown by a p-value smaller than 0.05. Based on the results of the regression analysis, it is clear that the variable that measures administrative efficiency has the most significant effect, as shown by the coefficient ²=0.378. This is followed by the variables representing labor productivity (?=0.341), ease of access (?=0.321), and data transparency (?=0.294). Furthermore, the coefficient of determination value of 0.728 indicates that the four independent variables can explain 72.8% of the variation in good governance. The remaining 27.2% of the variation is due to factors that were not investigated. Based on these data, it can be concluded that the deployment of SIMPEG has made a substantial contribution to the improvement of HR governance at PT Concord Karawang. It is possible for the organization to increase administrative efficiency, boost data transparency, and encourage staff productivity via the optimization of this system, which will eventually have a favorable influence on the implementation of good governance. For this reason, it is strongly recommended that constant improvements be made to the implementation of SIMPEG in order to promote more professional and accountable human resource management methods.

The Impact of Restaurant Tax Contribution on Regional Tax and Strategies to Achieve Restaurant Tax Targets in Bekasi City (Case Study at the Regional Revenue Agency of Bekasi City) Rosma Titis Hapsari; Adler Haymans Manurung; Wastam Wahyu Hidayat; Idel Eprianto; M. Jhonni Sinaga
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.v6i2.4216

This study aims to analyze the contribution of restaurant taxes to regional tax revenue and strategies to achieve restaurant tax targets in Bekasi City, referencing Law No. 1 of 2022 on Financial Relations Between the Central and Regional Governments. The research emphasizes increasing Local Own-Source Revenue (PAD) through regional taxes, specifically restaurant taxes. Using a quantitative approach with multiple regression analysis, the study evaluates the impact of external and internal variables such as tax extensification, tax collection, and technological innovation on restaurant tax revenue. The findings indicate that technological innovation and tax collection significantly influence regional tax revenue, with a coefficient of determination (R²) of 92.18%. While tax extensification does not show a significant individual effect, collectively, these variables explain most of the variation in regional tax revenue. The study identifies gaps in understanding the factors affecting restaurant tax target achievement and the need for more effective tax management strategies. Recommendations for local governments include enhancing technology use in tax administration and strengthening the tax collection system to improve taxpayer compliance. This research contributes to the development of more effective and efficient tax policies to support local economic growth in Bekasi City.

The Effect of Environmental, Social, and Governance on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Syakilah Suci Fernanda; Dwi Wahyuningsih
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.v6i2.4218

This study investigates the simultaneous impact of Environmental, Social, and Governance (ESG) variables on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. A 2020 survey by Globescan and the Global Reporting Initiative (GRI) revealed a significant rise in public trust regarding sustainability report disclosures, with Indonesia ranking first among 27 countries at 81%. Despite this, Indonesia's ESG implementation shows weaknesses in social and environmental responsibility, as reflected in the 2021 Environmental Performance Index (EPI), where Indonesia ranked 22nd out of 25 Asia-Pacific countries in environmental sustainability. This quantitative study utilized documentation techniques and secondary data from the IDX, focusing on 79 companies, with 11 ma.nufacturing firms as the sample. The findings indicate that ESG factors positively affect financial performance, with a significant (Sig) value of 0.000. However, the environmental aspect alone does not significantly impact financial performance (Sig 0.151). In contrast, both social and governance factors show a strong positive effect on financial performance, each with a Sig value of 0.000. These results highlight the importance of social and governance practices in enhancing corporate financial outcomes.

The Influence of Training and Work Discipline on Employee Performance at PT. Paraduta Servis Indonesia Arif Priambudi; Rony Edward Utama
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.v6i2.4222

This study aims to analyze the effect of training and work discipline on employee performance at PT. Paraduta Servis Indonesia. Quality human resources are the main factor in the success of a company, so good training and implementation of work discipline are needed to improve employee performance. The research method used is quantitative research with an associative approach. The sample of this study was all employees of PT. Paraduta Servis Indonesia, totaling 45 people, with a saturated sample technique. Data collection was carried out through questionnaires distributed to respondents. The data obtained were analyzed using simple linear regression and hypothesis testing with the help of SPSS software version 26. The results of the study showed that work training and work discipline had a significant effect on employee performance. Training provided systematically improves employee skills and knowledge, while good work discipline reflects employee responsibility in carrying out their duties. The findings of this study are expected to contribute to companies in designing training strategies and managing work discipline to improve employee performance. In addition, this study can also be a reference for further research in the field of human resource management.

Financial Management Behavior of The Millennial Generation in Tourism Industry at Lon Malang Beach in Sampang Evaliati Amaniyah; Deykha Aguilika; Yustina Chrismardani
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.v6i2.4232

The objective of this current research is to analyze personal financial behavior in the context of tourism in Lon Malang Beach. The current research attempts to assess to what extent personal financial behavior, financial self-efficacy, and locus of control, and the moderating influence of financial knowledge, affect individual financial behavior. The current research utilizes quantitative methodology; data is collected through field surveys and through purposive sampling on millennials who visit Lon Malang Beach. The analytical procedure is in several steps, including testing for validity, testing for reliability, and Moderate Regression Analysis (MRA). The findings of the study demonstrate that a person's financial management is positively impacted by their financial attitudes.. In addition, financial knowladge enhances financial attitudes and positively influences behavior. Furthermore, these results show that financial self-efficacy and locus of control affect how people handle their financial behavior. Building behavioral theories for individual financial management in the travel and tourist sector, particularly in Sampang, may benefit from this study.

The Influence of the Service Marketing Mix on the Purchase Decision of Feb Uki Services With Social Media as a Variable Moderation on Promotions Napoleon Sinaga; Iwan Kresna Setiadi; Maria Assumpta Wikantari; Fenny B.N.L Tobing
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.v6i2.4236

This study aims to investigate the influence of the service marketing mix on purchase decisions at the Faculty of Economics and Business at UKI, with social media as a moderation variable in promotion. Data were collected through surveys of students selecting programs at the faculty. Hypothesis testing results indicate that product, price, place, physical evidence, and administrative processes do not significantly influence purchase decisions. However, promotion and personal factors significantly affect purchase decisions, with promotion showing a significant positive path coefficient. Furthermore, social media, as a moderation variable in promotion, also significantly influences purchase decisions. The implications of these findings underscore the need for marketing strategies focused on promotion through social media to enhance attractiveness and positive influence on prospective students at FEB UKI. This study contributes to understanding the dynamics of service marketing in higher education contexts, utilizing social media as a primary tool to achieve marketing objectives.

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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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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