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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

83 84 85 86 87

Implementation of Transportation, Warehouse and Distribution to Supply Chain Management: Study Literature Review Andri Primadi; Saribanon, Euis; Yuliantini, Yuliantini; Nashrullah, Nashrullah; Tohir, Muhammad
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.v6i3.4590

Abstract: The article on the implementation of transportation, warehouse and distribution on supply chain management is an article within the scope of operational management science. The purpose of this study is to build a hypothesis regarding the influence between variables that can later be used for further research within the scope of operational management. The research method used is descriptive qualitative. The data collection technique uses literature studies/literature reviews. Data were obtained from previous studies that are relevant to this study and sourced from academic online media such as Publish or Perish, Google Scholar, Jurnal Sinta, DOAJ and Garuda. The results of this study are as follows: 1) Transportation affects supply chain management; 2) Warehouses affect supply chain management; and 3) Distribution affects supply chain management. Keyword: Supply Chain Management, Transportation, Warehouse, Distribution

From Uncertainty to Trust: Enhancing Green Financing in the Agricultural Sector Through Accountability and Transparency (A Case Study of Bank XYZ) Pamungkas, Wisnu; Juanda, Ahmad; Leniwati, Driana
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.v6i3.4608

This study examines the role of governance in green credit schemes, specifically focusing on how effective governance can reduce information asymmetry and enhance micro-agricultural enterprises' access to green financing. It also explores the potential of technologies such as blockchain and alternative credit scoring to improve governance and transparency in these schemes, aiming to contribute to the development of more effective policies for sustainable agriculture. This study explores governance in the green credit at Bank This study examines how governance can build trust in green financing through accountability and transparency, focusing on the challenges faced by micro agricultural enterprises in accessing credit. Information asymmetry between lenders and borrowers creates significant barriers, undermining trust and good governance in green financing. The study recommends enhancing understanding of credit scoring systems, improving communication, increasing transparency in evaluation processes, and implementing accessible appeals mechanisms. By addressing these challenges, Bank XYZ can improve stakeholder trust and strengthen governance in its green financing initiatives for the agricultural sector. Keywords: Accountability, Governance, Green Finance, Information Asymmetry, Transparency

The Relationship Between Macroeconomic Variables, LPS Guarantee Interest Rate, and Time Deposit Collection in Conventional Banks in Indonesia from 2005 to 2024 Yoka, Teofilus; Harsono, Ricky Dwi Budi
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.v6i3.4609

This study presents empirical evidence of the relationship between macroeconomic indicators - gross domestic product, inflation, and the rupiah exchange rate against the US dollar - and the LPS guarantee interest rate with time deposit funds collected by conventional banks - commercial banks and rural banks - in Indonesia during 2005–2024. The ordinary linear regression (OLS) model with secondary data documented from the Financial Services Authority and the Central Statistics Agency significantly explains the variation in time deposit funds. Partially, the exchange rate has a significant positive relationship, while the LPS guarantee interest rate has a significant negative relationship, with time deposit funds. It is concluded that customers of commercial banks and rural banks in Indonesia consider exchange rate stability and security of savings in depositing their funds.

Tri Nga Moderation on the Influence of Tax Law Enforcement and Tax Morale on Regional Taxpayer Compliance Sulistyawati, Ni Luh Gede Anggarayani; Diatmika, I Putu Gede; Sinarwati, Ni Kadek
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.v6i3.4611

This study aims to analyze the influence of (1) tax law enforcement and (2) tax morale on regional taxpayer compliance, moderated by the understanding of Tri Nga. The population of this study consists of 13,736 regional taxpayers registered at Bapenda Badung Regency. The sampling technique used was purposive sampling, resulting in a sample of 383 taxpayers. Data was collected through the distribution of questionnaires. Data analysis was conducted using Moderated Regression Analysis with the help of the Smart PLS program. The results of the study indicate that both tax law enforcement and tax morale have a significant positive effect on regional taxpayer compliance. However, the understanding of Tri Nga does not strengthen the influence of either tax law enforcement or tax morale on regional taxpayer compliance.

Analysis of Live Shopping Strategy on TikTok Application as a Marketing Tool for Majalaya Sarong Wholesalers Azzahra, Salma; Chandrawijaya, Michael
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.v6i3.4616

This study aims to evaluate the Live Shopping strategy used by Grosir Sarung Majalaya in marketing products through TikTok Shop. This study uses a qualitative approach with triangulation techniques in the form of interviews and observations to identify key elements in digital marketing strategies, such as broadcast scheduling, product selection, interaction with consumers, and providing exclusive promotions. The results of the study show that the TikTok Live Streaming feature is effectively used as a means of direct communication that can expand market reach and build closeness with audiences digitally.

Bridging Housing Preferences and Pricing Strategies in Jakarta: A Critical Review Bedi, Abdullah
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.v6i2.4617

Jakarta’s housing market is shaped by consumer preferences and pricing strategies, with affordability posing a major challenge, especially for young adults. The post-pandemic preference for landed houses and transit-oriented developments highlights the growing demand for accessibility and functionality over status. Developers must integrate sustainable and multicriteria methodologies to align housing supply with evolving urban policies. This study analyzes market trends, consumer behavior, and pricing strategies to identify key housing sector influences. Findings indicate that consumer preferences drive developers' pricing approaches, requiring flexibility to address diverse market segments. While value-based pricing is profitable, implementation challenges necessitate improved customer engagement. Differentiated pricing strategies, including green housing subsidies, can support sustainability and affordability. Location, amenities, and infrastructure significantly impact pricing, underscoring the need for strategic planning. Bridging the gap between market supply and consumer demand is vital for housing policy. Effective strategies should incorporate segmentation insights and dynamic pricing to enhance accessibility. Collaboration among policymakers, urban planners, and developers is essential for inclusive, sustainable urban growth.

QRIS Impactfull: How to Develop Traditional Market Financial? Nafis, Mochammad; Pujianto, Wahyu Eko; Qurratu’aini, Nafia Ilhama; Sholikhah, Afifatus
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.v6i3.4624

Traditional markets face various environmental challenges that ultimately affect their performance practices; this study aims to analyse digital literature on digital transactions with local knowledge as moderation. Sampling technique: This research was conducted in traditional markets in the Sidoarjo district and involved 263 respondents, including shop owners. Data analysis using quantitative methods, such as SmartPLS 4.0 software, was used to test the research hypothesis. Digital literacy significantly influences the adoption of digital transactions in traditional markets, such as QRIS. Good digital literacy and skills increase the likelihood of merchants adopting the technology significantly when moderated by local knowledge that reinforces the application of technology according to local culture and economic practices. Financial education also encourages digital transactions; merchants who understand financial management are more likely to switch to digital payment systems. Local knowledge strengthens the influence of financial education by tailoring technology to market needs. This study highlights the importance of digital literacy, financial education and the local socio-cultural context in modernising traditional markets in Sidoarjo.

Analysis of Consumer Trust in Direct Transaction Methods via WhatsApp in “Take on Thrift” Online Shop Luis, Lydia Kharis; Sanjaya, Regi
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.v6i3.4630

This study aims to analyze the factors influencing consumer trust in direct transactions via WhatsApp at the "Take on Thrift" online shop. A descriptive approach with qualitative methods was used, collecting data through interviews and Google Form surveys from customers who had previously engaged in direct transactions via WhatsApp. The results of the study show that the factors building consumer trust in direct transaction methods via WhatsApp are seller responsiveness, buyer testimonials, direct interaction through live hosts, transparency of information, and the ease of the payment process. Although Take on Thrift's service quality was perceived as satisfactory, several areas for improvement were identified, such as increasing the number of testimonials, expanding to more social media platforms, providing earlier notifications for live sessions, switching to WhatsApp Business, and enhancing host interaction skills. This study is limited by its small sample size and focus on a single store. Future research is recommended to involve larger and more diverse samples, include multiple online stores, and conduct empirical testing on the identified trust factors.

Empirical Testing of Corporate Governance, and ESG Risk Scores: Their Effect on Company Value Alfredo, Harold Kevin; Pratama, Mohammad Irfan; Anita, Anita; Sejati, Hiro
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

There are still few previous studies in Indonesia that have conducted research using corporate governance, and Environmental, Social, and Governance risk scores as independent variables with company value as the dependent variable. So, this research aims to determine the influence of corporate governance and ESG scores on the value of companies included in Morningstar Sustainalytics. This research is a quantitative type of research using the size of the board of commissioners, independent commissioners, and gender diversity, as a proxy for corporate governance, the Morningstar Sustainalytics version of the ESG risk score as a proxy for the ESG rating. Company size and leverage are used as control variables in this study, and Tobin's Q as a proxy for company value. The research results found that corporate governance variables (board size, independent commissioners, and gender diversity) and ESG risk scores had a positive effect, however, they did not have a statistically significant effect on company value. This means that, statistically, the variables used are not able to convincingly explain changes in the company's market value as measured using Tobin's Q.

Technical or Operational Aspects of Vannamei Shrimp Business Plan Arif Darmawan, Nugroho; Fitrianto, Hendry; Kustiawan, Unggul
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.v6i3.4635

In a Vannamei shrimp farming business plan, the operational plan aspect is the main foundation that organizes all business activities in a structured and measurable manner, starting from the establishment stage to projected operational costs. This process begins with site preparation, procurement of production facilities, equipment, and licensing, as a legal and technical foundation for optimal farming (Budi, 2020). Next, operational goals and objectives are set, including production targets, shrimp size, and harvest quality standards, which form the basis for technical and resource arrangements (Asmara et al., 2021). Operational design includes RAS-based intensive culture systems, water quality management, feeding schedules, disease control, as well as the number of workers and utilization of supporting technology (Surianti et al., 2024). The operational delivery phase is carried out according to standard schedules and procedures, with regular monitoring of water quality, shrimp health and growth, and recording of operational data (Prakoso & Riani, 2019). Projected operational costs include all production components, such as fry, feed, labor, electricity, water, and maintenance, with a focus on efficiency to maintain profitability (Saputra et al., 2019). With a systematic operational plan, Vannamei shrimp farming is expected to be efficient, sustainable and profitable

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Home Page

OAI Link

Editorial Team

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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

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Abstract

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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