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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

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The Influence Of Financial Literacy, Budgeting Planning, And Investment Knowledge On Personal Financial Management Case Study: Kediri City Students Yunianti, Azzahra Dwi; Zahro, Nur Andini Fatimatuz; Paradita, Bella
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.v6i3.4480

The ability to manage personal finances is important, especially for students who are learning to be financially independent. This study aims to analyze the effect of financial literacy, budget planning, and investment understanding on personal financial management. Data were obtained through structured questionnaires distributed to college students in Kediri City. The analysis technique used multiple linear regression to measure the effect of each variable. The results show that financial literacy, budget planning, and investment understanding have a significant effect, both individually and together, on students' ability to manage finances. Financial literacy makes the greatest contribution compared to other variables. This shows that students with a good understanding of money management and investment tend to be more able to manage their finances effectively. These findings underline the importance of financial education programs that focus on financial literacy, budget management, and investment to increase students' independence in managing personal finances. Educational institutions have a strategic role in supporting this through training and practical learning

The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance Febrianti, Pande Kadek Vina; Purnamawati, I Gusti Ayu; Darmawan, Nyoman Ari Surya
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.v6i2.4483

This study examines companies in Indonesia Stock Exchange (IDX), specifically those operating in the financial sector during the years 2020 to 2023. It offers an in-depth perspective concerning the correlation of board diversity and financial performance, considering tax avoidance and sustainability reporting as mediating factors. The study sample consists of 156 observations, selected through a purposive sampling method under a non-probability sampling approach. Secondary data were gathered through document analysis and literature review. Panel data was utilized for analysis, and carried out with the assistance of STATA software. It was found that board diversity does not play a significant role in influencing financial performance. Moreover, tax avoidance and sustainability reporting do not play a statistically significant mediating role in the correlation between board diversity and financial performance among financial sector companies listed on the IDX during the 2020-2023

Strategies for Improving Inventory Turnover at PT PK Manufacturing Indonesia Mariyana, Mariyana; Karunia, R. Luki
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.v6i2.4488

The objective of this study is to examine the factors influencing inventory turnover at PT PK Manufacturing Indonesia and to develop methods for improving inventory management efficiency. This research employs a qualitative approach, incorporating observations, interviews, and document analysis conducted at the research site, which includes the company’s warehouse and production facilities. The study aims to provide in-depth insights into the factors affecting inventory turnover and offer strategic recommendations for optimizing inventory management. Ultimately, this research will contribute to strategic management studies by presenting an effective approach to inventory management. The findings of this study are expected to benefit PT PK Manufacturing Indonesia and serve as a guideline for other manufacturing companies facing inventory turnover challenges.

The Effect of Tax Justice, Tax Audits and Tax Rates on Taxpayer Perceptions of Tax Evasion Maulana, Amanda Atturaini; Dyarini, Dyarini
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.v6i2.4495

The purpose of this study is to examine how taxpayers' perceptions of tax evasion are impacted by tax justice, tax audits, and tax rates. With a sample size of 100, the population in this study is made up of individual taxpayers who are registered with KPP Pratama Jakarta Kebayoran Lama. Probability sampling combined with a basic random sample approach is the methodology employed in this investigation. Descriptive statistical approaches are employed in quantitative research. IBM SPSS version 25 is used to examine the data that was gathered. According to the study's findings, taxpayers' opinions of tax evasion are significantly improved by tax justice. On the other hand, taxpayers' opinions of tax evasion are significantly impacted negatively by tax audits and tax rates. In general, taxpayers' perceptions of tax evasion increase with the degree of tax fairness. In the meanwhile, proportionate tax rates and more stringent tax audits might lessen taxpayers' propensity to consider tax evasion as a possibility.

The Effect of Psychological Well-being and Work-life Balance on Employee Performance with Organizational Commitment as a Mediator in the Directorate General of Protocol and Consular Tams, Nur Fadli; Harsasi, Meirani; Ubud, Sahnaz
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.v6i3.4506

This research aims to analyze the influence of psychological well-being and work-life balance on employee performance with organizational commitment as a mediating variable. The background to this research is based on the existence of an evidence gap or inconsistency in findings in previous studies regarding the relationship between psychological well-being and work-life balance on employee performance, as well as the relationship between organizational commitment and employee performance. In addition, this research highlights the importance of managerial commitment as a mediator in the relationship between these variables. The study was conducted on 143 employees within the Directorate General of Protocol and Consular of the Ministry of Foreign Affairs of the Republic of Indonesia. Variable measurements were carried out using a Likert scale, and data analysis was carried out using the Structural Equation Model (SEM) method using the SMART PLS application. The research results show that psychological well-being significantly affects employee performance through organizational commitment with an estimated coefficient of 0.180, a T-statistic of 3.333, and a P-value of 0.001. Furthermore, work-life balance also significantly affects employee performance through organizational commitment with an estimated coefficient of 0.241, T-statistic of 2.805, and P-value of 0.005. These results confirm that organizational commitment mediates the relationship between psychological well-being and work-life balance on employee performance. These findings provide theoretical contributions to understanding the mechanisms of relationships between variables and practical implications for organizations in improving employee performance. Paying attention to employees' psychological well-being and work-life balance and strengthening organizational commitment can increase work effectiveness and productivity.

The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs) Septina, Della; Dyarini, Dyarini
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.v6i3.4513

In this study, the degree of tax compliance among Indonesian micro, small, and medium-sized businesses will be assessed in relation to taxpayer awareness, tax system modernization, and tax amnesty. The South Tangerang District's MSME taxpayers served as the study's subjects. A straightforward random selection technique combined with probability sampling was used to choose 100 responders in total. A quantitative methodology backed by descriptive statistical analysis was used in the investigation. SPSS version 25 was used to process the data, and the findings indicate that modernization of the tax system, tax amnesty, and taxpayer comprehension have a positive and significant influence on taxpayer compliance. It can be said that improving taxpayer comprehension, making it easier to obtain information through a modernized tax system, and enacting tax amnesty laws may all help increase MSME taxpayers' tax compliance.

Consumer Perceptions of Sustainable Use of Digital Wallets: A Monitoring Study of Users in the DANA Application Simorangkir, Andriy Hasiholan; Fourqoniah, Finnah
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.v6i3.4522

This study aims to analyze the level of consumer satisfaction with the DANA application as a digital wallet service provider, using five dimensions of service quality: tangibles, reliability, responsiveness, assurance, and empathy. This study is a quantitative study conducted through a survey method, using a non-probability sampling technique. Data were collected using questionnaires and data triangulation through interviews. Data analysis includes the calculation of the arithmetic mean, SERVQUAL analysis, and importance performance analysis. The survey was conducted on 91 people who are active users of the DANA Application digital wallet. The results of the study showed that the performance of the DANA application in serving consumers was considered good with an average total score of 4.09. Meanwhile, consumer expectations of service quality are in the very high category, with an average score of 4.7. The total average difference (GAP) of -0.61 indicates that DANA's service quality is perceived as quite ordinary by consumers. In addition, the average total performance-importance value of 87% shows that the level of consumer satisfaction with service quality based on the five quality dimensions is not optimal

Public Sector Performance: The Impact of Transformational Leadership and Public Service Motivation on Organizational Performance as mediated by Organizational Commitment Sentoso, Antony; Mardiana, Asri; Yulfiswandi, Yulfiswandi
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.v6i3.4525

With organizational commitment as mediating variable, the objective of this study is toexamine and evaluate the impact of public service motivation and transformational leadershipon organizational performance. Respondents from the public sector of Maritime Affairs andFisheries Service Branches dispersed around the Riau Island Province Region make up thisquantitative research technique with data processing using Smart PLS. Completing aquestionnaire sent via Google form was the main method of gathering primary data for thisproject. According to the study's results, transformational leadership has a significantinfluence, but Public service motivation has little impact on organizational performance.Organisational commitment is essential for mediating the relationship betweentransformational leadership and organizational performance, as well as public servicemotivation and organizational success.

Navigating Industry 4.0: The Strategic Role of Dynamic Capabilities in Transforming Indonesian Manufacturing Wahyudi, Novan; Arviansyah, Arviansyah
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.v6i2.4549

Incorporating industry 4.0 technologies into manufacturing operations is hindered by significant organizational and managerial challenges. This research addresses the problem of insufficient organizational and managerial strategies in embracing industry 4.0 within Indonesian manufacturing companies. Utilizing a quantitative approach, data was collected through a survey distributed among Indonesian manufacturers. The collected data was analyzed using PLS-SEM to identify the critical factors influencing successful Industry 4.0 integration. The findings highlight the critical role of dynamic capabilities – sensing, seizing, and reconfiguring – in enhancing Industry 4.0 capabilities. By fostering these dynamic capabilities, companies can effectively integrate Industry 4.0 technologies, leading to increased competitiveness and operational efficiency within the Indonesian manufacturing sector. This study offers valuable insights for managers and policymakers as they navigate the challenges of Industry 4.0 and build a robust manufacturing ecosystem in Indonesia.

The Influence of Tax Knowledge, Tax Incentives and Digital Literacy on Sustainable MSME Performance (Case Study: MSMEs in Bengkulu City) Anggraini, Dini; Novitasari, Novitasari
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.v6i3.4553

This research aims to examine how digital literacy, tax incentives, and tax knowledge affect the long-term success of small and medium-sized enterprises (SMEs) in Bengkulu City. The background is the rapid growth of MSMEs in Bengkulu City which will reach 44,742 units in 2024 and the challenges of sustainability in the digital era, as well as taxation issues which are crucial factors in achieving business sustainability. The study uses Resource-Based View Theory as a conceptual basis to explain how strategic resource integration can create competitive advantage. Using the Slovin formula, we were able to calculate that there are 44,742 MSMEs in the population, and we used this information to choose 397 for our quantitative study. Data was collected using a Likert scale questionnaire, and various statistical tests, including multiple linear regression, were used to examine the findings. According to the study's findings, digital literacy and tax incentives significantly improve the performance of sustainable MSMEs, while tax knowledge does not show a significant impact. Simultaneously, the three variables affect the performance of sustainable MSMEs with a contribution of 34.2%, indicating that tax knowledge, tax incentives, and digital literacy are factors that influence the performance of sustainable MSMEs, but there is still 65.8% of the variation explained by additional elements that are not considered in this study. The limitations of this study lie in the use of paper questionnaires due to the low response to Google Form and only using three variables in the analysis. Additional tax factors that could have a bigger impact on MSME performance include tax compliance and views of tax fairness; these should be included in future studies.

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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

Location Kota tangerang selatan, Banten INDONESIA

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