Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

80 81 82 83 84

The The Influence of Instagram Social Media Marketing and Product Quality on Purchasing Decisions at Zaza Coffee in Pontianak Yulanda, Risqi; Fachri, Helman
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.v6i2.4451

The rapid growth of the coffee shop industry in Indonesia has driven business owners to adopt effective marketing strategies to maintain competitiveness. This study examines the impact of Instagram social media marketing and product quality on purchasing decisions at Zaza Coffee in Pontianak. Using an associative research approach, the study employs multiple linear regression analysis with data collected from 100 respondents who are customers of Zaza Coffee. The results indicate that social media marketing has a significant influence on purchasing decisions, with a beta coefficient of 0.388, while product quality also plays a significant role with a beta coefficient of 0.345. However, social media marketing exerts a more dominant effect on consumer purchasing behavior compared to product quality. The coefficient of determination (R²) of 0.446 suggests that 44.6% of purchasing decisions are explained by these two factors, while the remaining percentage is influenced by other variables. These findings highlight the importance of integrating digital marketing strategies with product quality improvements to attract and retain customers. By understanding the factors affecting purchasing decisions, business owners can optimize their marketing efforts and product quality to enhance customer satisfaction and strengthen their competitive advantage

Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets Saratian, Eko Tama; Murtopo, Purno; Yulianto, Imam Dwi; Pahala, Indra; Handaru, Agung Wahyu
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.v6i3.4461

This study examines tax planning strategies employed by multinational corporations, focusing on the role of shell companies in tax havens and their impact on emerging markets. Using a systematic literature review approach, the research explores various tax planning techniques such as transfer pricing, profit shifting, and the utilization of international tax treaties to optimize tax liabilities. The findings indicate that these practices contribute to significant tax revenue losses in emerging economies, affecting fiscal stability and economic growth. Despite the implementation of international regulations such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative to curb tax avoidance, multinational corporations continue to adapt with new strategies. This study recommends enhancing tax transparency, strengthening international cooperation, and reforming tax policies in emerging markets to mitigate the adverse effects of corporate tax avoidance.

Optimization Of Financial Reporting: Development Of A Computer-Based Financial Reporting System In Accordance With Financial Accounting Standards For Private Entities Sartono, Sartono; Jaurino, Jaurino; Afif, Ali
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.v6i2.4466

Private entities must adapt to the implementation of the Financial Accounting Standards for Private Entities (SAK EP), which will take effect in 2025. The transition from manual financial data processing and the use of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to SAK EP presents significant challenges. This study explores the needs and challenges of private entities in optimizing financial reporting. It aims to develop a computer-based financial reporting system aligned with SAK EP by identifying reporting requirements, designing, and implementing an efficient system. The research focuses on improving accuracy, speed, and compliance in financial reporting to enhance competitiveness. A computerized financial information system will help private entities manage data more effectively, reducing human errors and ensuring compliance with SAK EP. Using a qualitative descriptive approach, the study finds that cooperatives still struggle with financial reporting in line with SAK EP, although regulations from the Ministry of Cooperatives and SMEs (Permenkop UKM) already accommodate these standards. To address these challenges, a well-designed financial reporting system is essential to support cooperatives and other private entities in complying with SAK EP while improving reporting efficiency and accuracy.

The Role of Corporate Governance in the Determinant of Carbon Emission Disclosure in Indonesia Adhissa Aztiannisa Aulia; Zulfikar
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.v6i2.4468

This study aims to identify the role of corporate governance in carbon emissions disclosure in Indonesia, especially in the context of business size, industry type, and profitability. Against the backdrop of increasing awareness of climate change issues and the Indonesian government's commitment to reducing emissions, carbon emissions disclosure is becoming increasingly relevant. Through a quantitative approach, this study analyzes secondary data sourced from companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2022. The sample selection method applied is purposive sampling with a total of 155 from 2019-2022. This study explores whether business size, industry type, and profitability affect carbon emissions disclosure, and how the board of directors functions as a moderating variable in the relationship. The results are expected to contribute to corporate governance practices and regulations related to carbon emissions disclosure in Indonesia, as well as assist companies in improving the integrity and transparency of their environmental reporting.

Public Perception And Sentiment On Social Media X Towards The Interest In Adopting Bitcoin As A Digital Asset Febrianto, Febrianto; Sofiati, Nunung Ayu; Ali, Mochammad Mukti; Sudaryo, Yoyo; Alfarisi, Ade Salman; Luntungan, Irving Ignatius Paul; Sakti, Anggono Raras Tirto
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.v6i2.4469

This study analyzes the relationship between public sentiment on the social media platform X and Bitcoin's global price volatility from January to October 2024. Using sentiment analysis supported by the BERT machine learning model and the Support Vector Machine (SVM) algorithm, relevant tweets were classified into positive, neutral, and negative sentiments. Model evaluation demonstrated excellent performance, with precision, recall, and F1-score for positive sentiment reaching 95.52%, 93.57%, and 94.53%, respectively. Neutral sentiment achieved precision of 88.61%, recall of 92.11%, and an F1-score of 90.32%. Negative sentiment yielded precision of 92.02%, recall of 91.05%, and an F1-score of 91.53%. The results indicate a significant correlation between public sentiment and Bitcoin price movements, where positive sentiment drives price increases while negative sentiment often triggers sell-offs. Moreover, the intensity of social media discussions significantly impacts market dynamics, as evidenced by a spike in activity in March 2024 coinciding with Bitcoin's price peak during the study period. These findings provide insights for investors, market analysts, and regulators to understand the role of social media as a market sentiment indicator influencing digital asset volatility.

The Influence of Social Media Marketing on Purchase Decisions With Brand Awareness As Mediation (Study on Truffle Belly Jimbaran) Simamora, Ezra Chatarina; Suparna, Gede
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.v6i2.4471

Social media marketing is a marketing strategy that leverages social media platforms to build relationships with consumers, enhance brand awareness, and drive purchasing decisions. This study aims to analyze the role of brand awareness in mediating the influence of social media marketing on purchasing decisions among consumers of Truffle Belly Jimbaran. The study involved 100 respondents selected using the purposive sampling method. Data were collected through online questionnaires and analyzed using path analysis techniques, the Sobel test, and the VAF test. The results indicate that all hypotheses were supported. Social media marketing has a significant positive impact on purchase decisions; social media marketing has a significant positive impact on brand awareness; brand awareness has a significant positive impact on purchase decisions; and brand awareness is proven to partially mediate the influence of social media marketing on purchase decisions. The theoretical implications of this research support the S-O-R (Stimulus-Organism-Response) theory and previous studies on consumer behavior. The practical implications suggest that Truffle Belly Jimbaran should enhance the quality and consistency of promotional content on social media, strengthen brand awareness among consumers, and optimize digital marketing strategies to maintain stability and increase sales.

Deliberative Democracy through Public Dialogue: A Case Study of Road Development in Kampung Bandungsari RW 04, Tambangan Village, Mijen District, Semarang City Annaz, Reza Allifia; Astuti, Retno Sunu; Kismartini, Kismartini
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.v6i2.4473

Public dialogue serves as a two-way communication channel through public spaces to identify community needs. This research is motivated by efforts to address road issues in Kampung Bandungsari through public dialogue. The active participation of Kampung Bandungsari residents aligns with Jurgen Habermas's principles of deliberative democracy, as it leads to agreements that accommodate public interests. The research methodology employed is qualitative. Data collection was conducted through interviews and observations. Purposive sampling was used to select informants for this study. The research findings demonstrate that the active participation of Kampung Bandungsari residents in this process resulted in agreements that accommodate public interests. Field observations reveal that public dialogue in road construction in Kampung Bandungsari adheres to the principles of deliberative democracy.

Analysis of Reward and Punishment System in Improving Productive Credit Analyst Performance with Transformational Leadership Support as Intervening Variable in Class A Branch Office of PT. Bank Nagari Antonio, Youngky; Elfiswandi, Elfiswandi; Lusiana, Lusiana
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.v6i2.4475

This study aims to test how much the analysis of the reward and punishment system in improving the performance of productive credit analysts with the support of transformational leadership as an intervening variable at the class A branch office of PT. Bank Nagari. The method of data collection through surveys and distributing questionnaires, with a sample of 67 respondents. The analysis method used structural equation modeling using smartpls. The results of the study obtained a significant effect of rewards on transformational leadership. There is a significant effect of punishment on transformational leadership. There is a significant effect of rewards on credit analyst performance. There is a significant effect of punishment on credit analyst performance. There is a significant effect of transformational leadership on credit analyst performance. There is a significant effect of rewards on credit analyst performance through transformational leadership. There is a significant effect of punishment on credit analyst performance through transformational leadership.

Business Strategy, Financial Distress And Environment Uncertainty On Tax Avoidance (Case Study On Asean Countries) Rahmadhani, Fadilla; Arieftiara, Dianwicaksih
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.v6i2.4478

Tax avoidance can reduce state revenue and interfere with the efficient allocation of resources. Tax avoidance is a special challenge for developing countries, especially in the ASEAN region, which has a large tax potential but has not been optimally utilized. This research is a quantitative study that aims to test empirically the effect of business strategy, financial distress and environmental uncertainty on tax avoidance proxied by using book tax different (BTD). The research population is ASEAN countries and Indonesia and Thailand as research samples during the 2018-2022 period. The analysis technique used is multiple linear regression analysis with panel data regression using the STATA program. The results of this study obtained that (1) business strategy has no significant effect on tax avoidance, (2) financial distress has a significant negative effect on tax avoidance and (3) environmental uncertainty has no significant effect on tax avoidance.

The Role of Digital Marketing in Increasing MSME Sales Growth Balenggon, Kurniawan; Zaharah, Zakiyah; Syarifuddin, Umar; Wanti, Sri
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.v6i3.4479

This study aims to analyze the role of digital marketing in boosting the sales growth of UMKM Ummu Khalif, a culinary business specializing in traditional Palu sambal. In response to the digital era, UMKM Ummu Khalif leverages various digital platforms such as Facebook, Instagram, WhatsApp Business, TikTok, and Shopee to expand its market reach and increase sales volume. The research employs a qualitative method with data collection techniques including interviews, observations, and documentation. The findings reveal that WhatsApp Business is the most effective platform for driving direct transactions, contributing to the sale of up to 200 bottles of sambal per month. Meanwhile, Instagram and TikTok play crucial roles in enhancing brand awareness through engaging visual content, such as sambal-making processes, customer testimonials, and promotional activities during exhibitions. The synergy between creative promotional content and the strategic selection of digital platforms has proven to boost sales by up to 50% compared to the period before the intensive application of digital marketing. However, UMKM Ummu Khalif faces several challenges, including limited time for consistent content creation, a lack of human resources, and insufficient in-depth understanding of optimal strategies for each platform. This study emphasizes that effective and adaptive digital marketing strategies significantly contribute to UMKM growth in the post-pandemic era, where consumer behavior and digital platform trends continue to evolve. Furthermore, this study offers academic contributions by addressing research gaps related to digital marketing implementation in sambal-based culinary MSMEs, while highlighting the importance of integrating social media and marketplaces as part of a holistic digital marketing strategy

Page 82 of 125 | Total Record : 1249

80 81 82 83 84

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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