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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

82 83 84 85 86

The Effect of Job Satisfaction and Organizational Culture on Organizational Citizenship Behavior with Organizational Commitment as a Mediation Variable at Bank Rakyat Indonesia Puspitasari, Ni Komang Dian Ratih; Mahyuni, Luh Putu
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.v6i3.4555

This study aims to determine the effect of job satisfaction and organizational culture on organizational citizenship behavior with organizational commitment as a mediating variable at Bank Rakyat Indonesia (BRI) Bo Denpasar Gajah Mada. This type of research is quantitative using secondary data. The population in this study were all employes of BRI Denpasar Gajah Masa. The sample in this study was 260 respondents. The questionnaire data collection technique used Google form. Data processing for descriptive analysis used SPSS statistical application software and was analyzed using SEM with the help of Partial Least Squares (PLS) software. Job satisfaction and organizational culture have a positive and significant influence on organizational citizenship behavior and organizational commitment and organizational culture. has a positive and significant influence on organizational citizenship behavior and organizational commitment. Organizational commitment has a positive and significant influence on organizational citizenship behavior. employee loyalty of PT Bank Rakyat Indonesia (Persero) Tbk BO Denpasar Gajah Mada is very strong Towards customers and other employees, employees are also very satisfied with their performance results, the company culture is very strong and employees are very committed to the targets given by the company

The Dynamics of the Influence of Investor Sentiment on Capital Market Volatility in a Behavioral Finance Perspective Dalimunthe, Fahmi Roy; Paranita, Ekayana Sangkasari; Suhara, Ade
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.v6i3.4558

The dynamics of investor sentiment play a crucial role in the formation of capital market volatility, especially when psychological factors distort the supposedly rational decision-making process. In the perspective of behavioral finance, market behavior is influenced by collective emotions, cognitive biases, and information imperfections, which directly affect asset price movements and market stability. A secondary data-driven analysis from the period 2018 to 2023 of Indonesia's capital market indices indicates a significant correlation between fluctuations in investor sentiment and the level of market volatility. With the ARCH-GARCH model approach, it was identified that a surge in positive sentiment tends to increase volatility in the short term due to the overreaction effect, while the dominance of negative sentiment is associated with more prolonged selling pressure due to the influence of loss aversion and herding behavior. These findings reinforce the argument that markets are not entirely informationally efficient, but rather are heavily influenced by the collective perceptions and psychology of market participants. The implications of this study include the need to strengthen financial literacy based on investor psychology, reformulation of risk management strategies by market participants, and the development of policy instruments that are able to anticipate behavioral deviations from market rationality.

The Influence of Customer Relationship Strategy, Innovation Strategy and Capability Strategy on Competitive Advantage and Its Implications on Marketing Performance in Small and Medium Enterprises in the City of Bekasi Winarso, Widi; Limakrisna, Nandan; Muharam, Hari
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.v6i2.4561

Indonesia's position in global competitiveness is considered low compared to other ASEAN countries. This indicates that the competitive advantage of the industry and other SME sectors is considered not optimal. The competition for SMEs in the fashion sector to compete for the market and the increasing number of SMEs has caused the SMEs in the fashion sector to determine the right strategy in marketing their business products. The purpose of this study was to analyze the effect of Customer Relationship Strategy, business innovation strategy and capability strategy on competitive advantage and the performance of SMEs in Bekasi City. This research approach is a quantitative approach. Exogenous variables include Customer Relationship Strategy, innovation and capability strategy. Endogenous variables are competitive advantage and competitive advantage. The endogenous variable in this study is marketing performance. The population of this research is the owners and employees of SMEs in Bekasi City, totaling 561 SMEs. Based on calculations with the Slovin formula, the total sample is 235 SMEs. The analytical method used is the Structural Equation Model (SEM). SEM assumption test consists of outliers, multicollinearity, minimum number of samples. Hypothesis testing using CR and t test.

Corporate Social Responsibility (CSR) in Indonesia: Bibliometric Analysis and Research Trends selly, Selly Puspita Sari; Mulyono, Andi; Fuadi, Fauzan
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.v6i3.4564

Scientific research on Corporate Social Responsibility (CSR) has increased rapidly over the last few decades. This study aims to comprehend CSR's current state and implementation in Indonesia. We conducted a bibliometric analysis of the CSR study from 2006 to 2024 to identify the publication trends in this field of study. Based on the keywords associated with CSR in the article title, this study analyzed 209 documents. The bibliometric analysis of this study is based on Scopus database information. Excel was employed for frequency analysis. This study analyzes the publication year, document type, source, title, field of study, authorship, and citation analysis to convey its findings.

The Role of Audit Opinion as a Moderator of the Influence of ESG and GRC Disclosure on Market Reaction Stiawan, I Kadek Jonh; Sinarwati, Ni Kadek; Musmini, Lucy 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.v6i3.4566

This study aims to analyze the influence of ESG and GRC disclosures on market reaction with audit opinion as a moderating variable. The research employs a quantitative research design with a population of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample was selected using purposive sampling, resulting in 8 companies that met the criteria, with 5 years of observation yielding a total of 40 financial reports. Data collection was conducted through documentation studies and analyzed using Moderated Regression Analysis with panel data. The findings of this study indicate that ESG and GRC disclosures have a direct positive and significant effect on market reaction, whereas the audit opinion does not moderate the influence of ESG and GRC disclosures on market reaction. These findings are expected to be followed up by companies, particularly in the banking sector, to further optimize ESG and GRC disclosures in order to enhance investor confidence and gain a positive image in the public eye

The Influence of GCG, Leverage, And Profitability on Corporate Investment With Economic Policy Uncertainty As A Moderating Variable Narendraputra, Faiz; Utami, Wiwik
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.v6i3.4567

This study examined the influence of good corporate governance, leverage, and profitability on corporate investment, with economic policy uncertainty as a moderating variable. The population consisted of companies classified within the energy sector and listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, totaling 82 companies. The sample selection process employed purposive sampling, resulting in a final sample of 51 companies. This study utilized secondary data obtained from the Indonesia Stock Exchange (www.idx.co.id). Panel data regression analysis was conducted using EVIEWS 12 software. The results indicated that, collectively, good corporate governance, leverage, and profitability influenced corporate investment. Partially, leverage and profitability had a significant positive effect on corporate investment, whereas good corporate governance and economic policy uncertainty did not have a significant effect. The moderating variable, economic policy uncertainty, did not moderate the relationship between good corporate governance and profitability, while leverage was negatively moderated by economic policy uncertainty.

The Effect of Business Strategy and Audit Quality on Real Earnings Management Moderated By Managerial Ownership Purnamayani, Anak Agung Kompiang Ari; Musmini, Lucy Sri; Atmadja , Anantawikrama Tungga
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.v6i3.4571

The research conducted on this occasion aims to determine the influence of defender business strategy, prospector business strategy and audit quality on real earnings management by using managerial ownership as a moderator. This research was conducted on infrastructure sector companies listed on the IDX in 2019-2023. This research is supported by population data of 62 companies using observations over a period of 5 years. In the process of facilitating sample data collection, a purposive sampling technique was implemented, so that data was obtained from 15 companies whose conditions had met the criteria for sampling with a period of 5 years of observation, where the sample data used was also obtained as many as 75 samples. The data used in this research is in the form of secondary data whose acquisition process is carried out online by analyzing using the Eviews version 12 application. The results of this research successfully found that defender and prospector business strategies do not affect real earnings management, audit quality has a significant positive effect on real earnings management, and managerial ownership is able to strengthen the influence of defender business strategies on real earnings management but does not yet have the ability to moderate the influence of prospector business strategies and audit quality on real earnings management. The contribution of this research can provide information on real earnings management through business strategy and audit quality moderated by managerial ownership so that investors and policy makers can monitor and reassess efforts to reduce real earnings management.

The Influence of Word of Mouth, Product Completeness and Product Attractiveness on Fertilizer Purchase Decisions at Growmart (Cab. Usaha Tani) Sinaga, Hommy Dorthy Ellyany; Setyorini, Dian; Januari, Amanda Putri
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.v6i3.4578

This study aims to analyze the influence of word of mouth, product completeness, and product appeal on fertilizer purchasing decisions at Growmart (Agricultural Business Branch) located on Jl. Jenderal Sudirman, Bagan Batu, South Labuhanbatu, Riau. The background of this study is based on the tight business competition in the agricultural sector and the low volume of fertilizer sales at Growmart, which is suspected to be influenced by the less than optimal marketing strategy and the mismatch of stock with consumer needs. This study uses a quantitative approach with a survey method through a questionnaire distributed to 292 respondents, determined by the Slovin formula from a population of 1,076 people. The sampling technique uses the random sampling method. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (Adjusted R²). The results of the study showed that partially and simultaneously, the variables word of mouth, product completeness, and product appeal have a significant effect on fertilizer purchasing decisions at Growmart. Word of mouth has a positive influence because it provides information that is trusted by consumers. Completeness of the product encourages consumers to buy in one place practically. While the appeal of the product increases interest through attractive visuals, packaging, and presentation

The Influence of Word of Mouth And Taste on Purchasing Decisions at Mie Balap AMI Rezeki, Sri; Manik, Desma Erica Maryati; Tannaldy, Jaccyn
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.v6i3.4579

This study aims to analyze the influence of Word of Mouth (WOM) and taste on consumer purchasing decisions at Mie Balap Ami, a culinary business located in Pasar Metal, Medan. The background of this study is based on the fluctuations in income that occurred throughout 2024, where the highest income was recorded in April and the lowest in September. The decline is thought to be influenced by weak WOM and inconsistency in product taste. This study uses a quantitative approach with multiple linear regression analysis techniques. Data were collected through questionnaires from 100 respondents selected using non-probability sampling techniques. Validity and reliability tests were carried out to ensure the reliability of the instrument, as well as classical assumption tests to ensure the feasibility of the model. The results of the study show that: (1) Word of Mouth has a significant effect on purchasing decisions; (2) Taste has a significant effect on purchasing decisions; and (3) Word of Mouth and taste simultaneously have a significant effect on consumer purchasing decisions at Mie Balap Ami. These findings indicate that the strength of WOM and consistency of taste are key factors in maintaining and increasing consumer loyalty in the culinary industry.

Determinants of Tax Compliance In Indonesia : A Literature Review Ardianto, Riki; Tjaraka, Heru
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.v6i3.4588

Tax compliance is an important aspect in the optimization of state revenue but is currently still a significant challenge. The large number of articles on tax compliance in Indonesia prompted the author to conduct a thorough examination of the literature from journals specializing in accounting and taxation. This research is a literature study that aims to identify and analyze the various determinants that influence tax compliance in Indonesia. Through a review of a number of relevant scholarly articles, journals and research reports within the last ten years, this study found that tax compliance is influenced by various factors, both internal to the taxpayer and external to tax policy and services. These factors are shown to play an important role in shaping compliance behavior. The findings of our study indicate the need for further research development and a comprehensive approach based on understanding taxpayer behavior is needed in designing strategies to improve tax compliance in Indonesia

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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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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