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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

77 78 79 80 81

Dynamics of Demand and Supply: Factors that Influence Modern Markets Nurfatiha Pasya Salsabilla; Rika Rohim; Lia Astrilina; Fika Wahyuni; Zefriyenni
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.v6i2.4248

Demand and supply are two fundamental concepts in economics that determine market equilibrium. In modern markets, the dynamics of demand and supply are not only influenced by classical factors such as prices of goods and consumer income, but also by external factors such as technological developments, changes in consumption trends, government policies, and global economic conditions. Digitalization and e-commerce have changed people's consumption patterns, allowing for increased demand for technology-based goods and services. In addition, social factors, such as changes in lifestyle and consumer preferences, also influence demand patterns. From the supply side, production innovation, supply chain efficiency, and the availability of raw materials are the main factors that determine the amount of goods offered on the market. Economic instability, such as inflation and recession, also affects people's purchasing power and companies' production strategies. Government intervention, through fiscal and monetary policies, has a significant impact on the stability of demand and supply in a country. By understanding the factors that influence these dynamics, business actors and policy makers can make more informed decisions in responding to market changes. Therefore, a comprehensive analysis of the aspects of demand and supply is very important in ensuring sustainable economic balance in the modern era.

Between Motivation, Competency, And Organizational Culture: Will it Still Affecting Employee Performance If Career Development Act as Moderator? Nanang Victor Hambali; Meirani Harsasi; Anita Maharani
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.v6i2.4256

This study aimed to examine the factors affecting employee performance, with career development as a moderating variable. Conducted at the Regional Office of the Directorate General of Customs and Excise (Kanwil DJBC) in Aceh, the research focused on a setting with similar phenomena. A quantitative approach was employed, and data from 116 employees were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings revealed that organizational culture significantly influences job performance, with a coefficient of 0.423 and a p-value of 0.002. In contrast, motivation (coefficient: 0.174, p-value: 0.215) and competence (coefficient: 0.136, p-value: 0.310) did not show significant effects. Additionally, career development did not moderate the relationship between the independent variables and job performance (coefficient: 0.089, p-value: 0.482). The results emphasize the critical role of organizational culture in enhancing employee performance and suggest the need for a more structured career development framework to further support workforce effectiveness.

The Influence of Return On Assets, Debt To Equity Ratio, and Sales Growth on Company Value with Dividend Payout Ratio as a Moderating Variable in the Property & Real Estate Sector on the Indonesian Stock Exchange irna sulistiany; Edy Suryadi
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.v6i2.4262

This study aims to examine the effect of return on assets, debt to equity ratio, and sales growth on company value with dividend payout ratio as a moderating variable. The study uses a quantitative method with an associative approach. The data type in this study is secondary data. The population of this study consists of all companies in the property and real estate sector. The sampling technique used in this study is purposive sampling. The sample consists of 30 companies. The results show that return on assets, debt to equity ratio, and sales growth significantly influence company value. Additionally, dividend payout ratio moderates the effect of return on assets, debt to equity ratio, and sales growth on company value.

Transformation of Tax Services: Improving Tax Return Compliance Through Socialization and Assistance Efforts at Agency X Dita Selsabillah; Fitri Purnamasari
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.v6i2.4264

Tax is a mandatory contribution paid by the people to the state. The benefits of taxes are not directly felt by the taxpayers but are used for the common good. Taxpayers must report their Annual Tax Return through DJP Online using the E-Filing feature by March 31. However, there are issues within Agency X, where some employees do not report their Annual Tax Return. The identified reasons include limited technological skills among senior employees, the assumption that Daily Casual Workers (THL) are not required to report, and incomes below the Non-Taxable Income (PTKP) threshold. The purpose of this study is to improve compliance with Annual Tax Return reporting in the agency and ensure that all taxpayers fulfill their obligations. The research method used falls into the category of qualitative research, implemented through a case study, in accordance with Creswell's (1988) definition, which explores cases within a specific period by collecting detailed data from relevant sources. Primary data was obtained through interviews and direct observation, while secondary data was collected from documents and photographs. The research findings indicate that tax education and assistance related to Annual Tax Return reporting can enhance compliance within Agency X. There was a significant increase in reporting compliance compared to the previous year.

How do Accessibility and Environmental Factors Influence Land Values? a Hedonic Price Analysis Diva Kamilasari; Endah Saptutyningsih
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.v6i2.4272

Land is the basis for infrastructure and agriculture and is crucial to economic growth. The factors influencing land prices, in Magelang Regency, Indonesia, are investigated in this study. This study examines the effects of land productivity, land area, environmental conditions, and distance to major infrastructure (village center, trade area, and city center) on land value using a hedonic price model. The results indicate that while land area and distance to the center city does not have a statistically significant impact on land prices, land productivity, other accessibility, and environmental factors do. Due to the growing demand for land with significant economic potential, proximity to economic centers particularly important village roads and city centers plays a significant role in determining land value. Moreover, there is a significant connection between land prices and environmental parameters like temperature, indicating the growing significance of environmental quality in land prices. In order to guarantee sustainable land market development, these findings emphasize the necessity of incorporating economic, environmental, and geographical aspects into land valuation systems. This study highlights the necessity of strategic land use regulations to balance equitable land distribution, environmental sustainability, and economic development, offering valuable information to politicians and urban planners.

The Effect of Training and Work Discipline on Employee Work Productivity at Pt Surya Toto Indonesia Riyan Setiawan; Azimah Hanifah
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.v6i2.4273

This study aims to examine and analyze the influence of training and work discipline on work productivity.The method in collecting data in this study was conducted by distributing questionnaires to 89 employees of PT. Surya Toto Indonesia. The research method used is quantitative method which is associative by using primary data.The result of study indicate that training has a positive and significant effect on work productivity with t count values of 3.053 > 1.98 and significant 0,003 < 0,05, work discipline has a positive and significant effect on work productivity with a value of t count of 3.466 > 1.98 and significant 0,001 < 0,05. Together training and work discipline have a positive and significant effect on work productivity with an F value of 24.997 > 3.10 and a significant value 0,000 < 0,05.

Analysis the Role of Accounting Information System in Increasing Sales of MSME at Benteng Pancasila Market, Mojokerto City Dwi Cahyadi, Semmuel; Mutia Edwy, Ferby
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4280

This study aims to analyze the role of Accounting Information System in improving the Performance of Sales Incentives in MSME traders at the Pancasila Fort Market, Mojokerto City on the implementation of the Accounting Information System in improving sales accounting performance. MSMEs have an important role in the Indonesian economy, but still face obstacles in accurate and efficient financial records. The use of Accounting Information System, such as Zahir Accounting, Accurate Online, and Jurnal by Mekari, is expected to help traders manage transactions and financial reports more systematically. This study uses a descriptive qualitative method with data collection techniques through structured interviews and direct observation of 19 MSME traders who have implemented Accounting Information System. The results of the study show that Accounting Information System provides significant benefits in supporting transaction recording, stock management, and automatic financial reporting. In addition, this system also helps traders in controlling cash flow and making business decision-making easier. However, there were some obstacles, such as initial difficulties in understanding the features, relatively high subscription fees, and dependence on internet connections. The results of this study are in line with Suhartini's (2020) theory which identifies eight main benefits of Accounting Information System for businesses. As a solution, it is necessary to improve digital literacy and accounting for MSME traders through training or technical assistance. In addition, Accounting Information System service providers can provide more flexible packages for small MSMEs. Thus, the wider implementation of Accounting Information System is expected to improve business efficiency and the sustainability of MSMEs in Mojokerto City.

Electronic Money Card Service User Loyalty in Payment Transactions: A Study on Generation Z Students Olfebri, Olfebri; Yuliantini; Ika Utami Yulihapsari; Primadi Candra Susanto
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.v6i2.4282

This study aims to determine factors that influence the quality of service and the loyalty of electronic card service users, particularly in making payment transactions.The study used a quantitative-descriptive research method, collecting primary data from 560 electronic money card users at XYZ University. The sample included 131 users, and the data was analyzed using SmartPLS 3.0. The data was presented as numbers and interpreted into descriptions.This study indicates that: 1) ease of transaction has a positive and significant effect on service quality; 2) ease of transaction has a positive and significant effect on customer loyalty; 3) perceived Security has a positive and significant effect on service quality; 4) perceived security has a positive and significant effect on customer loyalty; 5) service quality has a positive and significant effect on customer loyalty; 6) ease of transaction has a positive and significant effect on customer loyalty through service quality; and 7) perceived security has a positive and significant effect on customer loyalty through service quality.This investigation has the potential to offer novel perspectives on the quality of service and customer loyalty among electronic money card users.

The Effect of Leverage and Capital Intensity on Tax Avoidance With Profitability as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022) Fani Perdana Nurmadjid; Wiwik Utami
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.v6i2.4298

This study aims to analyze the effect of leverage and capital intensity on tax avoidance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The population of this study includes all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the established criteria for the use of panel data, the number of data that can be processed is 100 data. The analysis method used is panel data regression with a fixed effect model approach processed using Eviews 12. The results of the study show that: (1) Leverage has a positive effect on Tax Avoidance; (2) Capital Intensity also has a positive effect on Tax Avoidance. (3) Profitability is a moderating variable (Pure Moderation) Where profitability is able to moderate the effect of Leverage on Tax Avoidance; (4) Profitability is a moderating variable (Pure Moderation) where profitability is able to moderate the influence of Capital Intensity on Tax Evasion.

The Influence of Competence, Placement and Work Facilities on Lecturer Performance Through Motivation at Batang Hari Islamic University Ayu Yuliani; Pantun Bukit; Ali Akbar
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.v6i2.4299

The purpose of this study was to determine the influence of competence, placement and work facilities directly and indirectly simultaneously and partially on the motivation and performance of lecturers; and to analyze the influence of motivation on the performance of UNISBA lecturers. The population and sample in this study were 65 Permanent Lecturers at Batanghari Islamic University. The researcher used a quantitative Descriptive approach, Path Analysis and Hypothesis Testing, namely the simultaneous F Test and partial t Test using the assistance of the IBN SPSS Version 25 program. This study concluded that competence, placement, and work facilities simultaneously and partially had a positive and significant effect on motivation with a total direct and indirect effect of 51.79%. However, the influence of competence, placement, and work facilities on lecturer performance had a significant effect simultaneously, but was not significant partially with a total direct and indirect effect of 46.76%. Meanwhile, motivation had a positive and significant effect on lecturer performance at Batang Hari Islamic University with a total direct and indirect effect of 44.62%.

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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