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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

79 80 81 82 83

The Effect of Training, Motivation, and Job Satisfaction on Economic Growth through Employee Productivity in Indonesia Panji Suratriadi; Sabil; Rosento; Mohammad Amas Lahat; Amas Sari Marthanti; Suparman Hi Lawu
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.v6i2.4403

This study aims to analyse the effect of training, motivation, and job satisfaction on economic growth through employee productivity. The research method used is a quantitative approach with 120 employees as respondents. The results showed that training has a positive effect on employee productivity with a coefficient of 0.550. Motivation also has a positive influence on employee productivity with a coefficient of 0.495. In addition, job satisfaction has the greatest influence on employee productivity with a coefficient of 0.750. Employee productivity is proven to have a positive and significant effect on economic growth with a coefficient of 0.006. Mediation analysis shows that training, motivation, and job satisfaction positively affect economic growth through employee productivity with coefficients of 0.601, 0.552, and 0.784, respectively. The results of this study confirm that increasing employee training, motivation, and job satisfaction can encourage higher productivity, which in turn has a positive impact on economic growth.

The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens Safina Salwa Binti Sunarya; Nur Rahmanti Ratih; Dewi Wungkus Antasari
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.v6i2.4411

This research examines the impact of tax planning and tax avoidance on firm value with the moderating role of tax havens. The method in this study uses quantitative. Research data comes from multinational companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, with a population of all major sectors of companies listed on the IDX. The sample was determined using the purposive sampling method. This research uses quantitative methods with the main analysis including multiple regression to test the direct effect of independent variables on firm value, and Moderated Regression Analysis (MRA) to measure the moderating role of tax havens. The results of this study indicate that the relationship between tax planning has a positive effect on firm value, while tax planning and tax avoidance on firm value are not significant, either directly or with the moderation of tax havens.

The Challenges And Marketing Strategy of Indonesia Tire Market Leader Against An Aggressive Competition Setra Setiadi, Ario
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.v6i2.4412

The Indonesian tire industry has experienced speedy advancement, drawing in around the world makers such as Hankook Tire from South Korea. This paper analyzes the competitive scene of Indonesia's tire advertise, centering on the imperative response of PT Multistrada Arah Sarana, Tbk (MASA) to Hankook's showcase segment. The consider highlights the challenges gone up against by MASA in keeping up its grandstand position against a commanding competitor leveraging fetched inclinations, nationalistic branding, and strong around the world organizations. Through an appraisal of MASA's exhibiting strategies—including bargains movement, specialized back, after-sales advantage, and extraordinary activities—the paper proposes crucial recommendations. These joins progressing client associations, optimizing dispersal channels, and exploring co-branding openings with major car makers. The consider help talks almost the moving stream between middle-up and middle-low exhibit parts, emphasizing the require for MASA to reinforce its position within the middle of extended competition. By leveraging its built-up transport organization and brand esteem, MASA can brace its competitive edge whereas altering to industry designs. This examination gives encounters for tire makers looking to investigate creating markets with powerful exterior members and moving buyer slants.

The Effect of Tax Socialization, the Role of Tax Justice and Taxpayer Trust on Taxpayer Compliance Using Public Trust Moderation Variables Tri Indah Wulandari
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.v6i2.4416

This study aims to analyze the influence of Tax Socialization, Tax Fairness, and Taxpayer Trust on Taxpayer Compliance. The data were analyzed using multiple linear regression to test the relationship between independent and dependent variables. The results of the study show that the three independent variables have a significant influence on Taxpayer Compliance. Tax socialization has a positive effect, which means that the more effective the socialization carried out by the tax authority, the higher the level of taxpayer compliance. Tax fairness also has a significant effect, showing that taxpayers are more compliant if they feel that the tax system implemented is fair and non-discriminatory. In addition, taxpayers' trust in the government and tax management contributes to increased tax compliance, where taxpayers who believe that taxes are well managed tend to be more compliant.Although the regression model showed a significant influence, the value of the determination coefficient (R² = 10.2%) indicated that there were other factors outside the study that affected taxpayer compliance. Therefore, further studies are needed to identify other factors that contribute to improved tax compliance.

A Study of the Perception of Outsourced Security Guards (Satpam) in the Jabodetabek Area Regarding Job Security Langit, Putri Sangga; Nasution, Yasmine
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.v6i2.4417

Job security is a crucial aspect of employment, especially for outsourced security guards (Satpam) in Jabodetabek, who face numerous challenges due to their contractual status. This study aims to explore the perceptions, importance, challenges, and root causes of job security issues in this sector. Using a qualitative approach, semi-structured interviews were conducted with outsourced Satpam, employees of security service companies (BUJP; Badan Usaha Jasa Pengamanan), and users’ employees. Data were analyzed using thematic analysis. The results reveal six key elements of job security: benefits, salary, relationships with supervisors, work environment, career development, and job stability. Challenges include unfulfilled benefits, salary discrepancies, hazardous work environments, and job instability. Root causes are linked to poor BUJP management, weak contractual agreements, and limited regulatory enforcement. The study concludes with recommendations for regulatory reform, improved collaboration among stakeholders, and targeted training programs to enhance job security and professional growth.

Marketing Strategies in Micro Cake Business to Increase Competitiveness (Case Study on Micro Business Hii.Misu in Serang District, Serang City) Ayu Shofiyah; Gugun Gunawan; Cristiana Adjar Astuti
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.v6i2.4428

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economic growth, particularly through their capacity to enhance the economic landscape of local communities. This study aims to determine marketing strategies in micro cake business to increase competitiveness in Serang City. The research adopts a qualitative methodology, utilizing purposive sampling to select a total of ten respondents, which includes one business owner, two employees, and seven consumers. Data analysis is conducted using several strategic tools, including the Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) matrices, as well as the Internal-External (IE) matrix, SWOT analysis, and Quantitative Strategic Planning Matrix (QSPM) analysis. The findings reveal that the weighted average score for the IFE is 2.85, while the average score for the EFE is 3.27. These scores are instrumental in determining the business's position within the IE matrix, indicating its growth and build. A subsequent SWOT analysis identifies and examines strategies based on the business's strengths, weaknesses, opportunities, and threats. The strategies derived from the SWOT analysis are then prioritized using the QSPM analysis, revealing that the foremost priority strategy for UMKM Hii.Misu is market development, which has the highest Total Attractiveness Score (TAS) of 5.692. This strategy enables UMKM to expand its reach to external markets by leveraging social media marketing to promote its authentic products.

The Effect of Information Technology And Human Resources Utilization on Hospital Performance Mediated By Lean Hospital Implementation (Case Study of Hospital X) Nugroho, Wisnu Haryo; Djogo, Y Ony; Rulia, Rulia
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.v6i2.4438

This study aims to analyze the Influence of Information Technology Utilization and Human Resources on Hospital Performance Mediated by the Implementation of Lean Hospital (Case Study of Hospital X). The population in this study were all employees at Harapan Sehat Bumiayu Hospital. The sampling method used in this study was probability sampling. The determination of the sample in this study used a saturated/census sample. So the sample size used in this study was all employees at Harapan Sehat Bumiayu Hospital. The results showed that Information Technology has an influence on Lean Hospital. Human Resources have an influence on Lean Hospital. Information Technology has an influence on Hospital Performance. Human Resources have an influence on Hospital Performance. Lean Hospital has an influence on Hospital Performance. Lean Hospital cannot mediate the influence of Information Technology on Hospital Performance. Lean Hospital cannot mediate the influence of Human Resources on Hospital Performance.

Internal Determinants Affecting the Timeliness of Financial Reporting in IDX Rifqi Dwi Mahendra; Suryana; Yayat Supriyatna; Leni Yuliyanti ‬‬‬‬‬‬‬‬‬‬‬
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.v6i2.4440

Timeliness in financial reporting is crucial for investors and stakeholders in making informed decisions. However, variations in financial performance may impact reporting timeliness. This study examines the effect of profitability, leverage, and company size on the timeliness of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with verificative methods was employed, source of secondary data from annual financial reports. The results revealed that profitability has a positive effect on the timeliness of financial reporting, while leverage and company size have no significant effect. These results indicate that financially successful companies tend to submit reports more promptly, whereas leverage and size do not play a determining role in reporting timeliness. The results of this study reinforce notion that sound financial condition encourages corporate compliance with reporting deadlines. On the other hand, companies with high leverage or larger size do not always experience delays in reporting, indicating that other factors may be more influential.

The Influence of Female Directors on Earnings Quality: Political Connections, Family Ownership, and Institutional Ownership as Moderating Variables Lusiarni, Wisa; Suranta, Eddy
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.v6i2.4446

This research aims to analyze the influence of female directors on earnings quality with political connections, family ownership and institutional ownership as moderating variables. This research is based on Agency Theory which emphasizes the role of female directors in reducing information asymmetry so that it can improve the earnings quality by reducing profit manipulation. This research was conducted using quantitative methods. The research sample is 84 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period in accordance with the set criteria. The data was processed using SPSS Statistics 21. Information is obtained from annual reports through idx.co.id and CESGS. Samples were selected using the purposive sampling technique. The results of the study showed that female directors had no influence on the earnings quality. Political connections do not moderate the influence of female directors on the earnings quality, while family ownership and institutional ownership moderate the influence of female directors on the earnings quality. From the results of the study, it can be concluded that the greater the family ownership and institutional ownership in a company and its board of directors, most of which are women, are able to improve the earnings quality. This is because family ownership and institutional ownership are monitoring mechanisms to minimize profit manipulation.

The Influence of Financial Literacy and Brand Image on Online Shopping Consumptive Behavior on TikTok Platform with Purchase Decision as a Mediator Fira Isma Ariyanti; Muhammad Fahmi Johan Syah
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.v6i2.4449

This study aims to examine the influence of financial literacy and brand image on consumptive behavior in TikTok Shop, with purchase decision as a mediating variable. This research employs a quantitative approach using a correlational design with Structural Equation Modeling (SEM) analysis, utilizing Smart PLS version 3.0 software. Data collection was conducted through questionnaires. The sample consisted of 113 students from Universitas Muhammadiyah Surakarta who actively use TikTok Shop. The findings indicate that financial literacy and brand image significantly influence consumptive behavior. However, financial literacy does not affect purchase decision as a mediator, whereas brand image has a significant impact on purchase decision.

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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

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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