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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

84 85 86 87 88

The Effect of Electronic Customer Relationship Management (E-CRM) on Customer Loyalty Through Customer Experience on WhatsApp Loyalty Recipients Sanjaya, Harry; Astuti, Miguna; Noraini Nasirun; Yudi Nur Supriadi
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.v6i3.4639

This study aims to analyze the impact of Electronic Customer Relationship Management (E-CRM) on customer loyalty through customer experience among users of the WhatsApp Loyalty YOBO platform in the Food and Beverage (F&B) sector. The research seeks to answer the following questions: (1) Does E-CRM influence customer experience, (2) Does customer experience impact customer loyalty, and (3) Does customer experience mediate the relationship between E-CRM and customer loyalty. A quantitative explanatory research design was employed, with data collected through structured questionnaires from 360 respondents who were WhatsApp Loyalty YOBO users. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4.0 to evaluate the relationships between E-CRM, customer experience, and customer loyalty. Validity, reliability, and mediation analyses were conducted to ensure robust results. The study found that E-CRM significantly enhances customer experience, which, in turn, positively influences customer loyalty. Furthermore, customer experience was identified as a mediating variable that strengthens the relationship between E-CRM and customer loyalty. These results highlight the importance of customer experience in maximizing the benefits of E-CRM tools. Differences in the impact were observed across demographic groups, indicating the potential for tailored strategies. The findings demonstrate the pivotal role of E-CRM in fostering customer loyalty by enhancing customer experience. Businesses in the F&B industry are encouraged to optimize E-CRM features like personalization, timely communication, and seamless service delivery. Future research can explore additional factors, such as market competition or cultural influences, to further elucidate E-CRM's role in driving customer loyalty. Keyword: customer experience, customer loyalty, digital marketing, E-CRM, WhatsApp Loyalty.

The Influence of Promotion on TikTok Live Streaming Selling on Consumer Purchasing Decisions in Take on Thrift Online Businesses Veronika, Veronika; Indriati, Ellen
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.v6i3.4643

This study aims to determine the effect of promotion through TikTok live streaming selling on consumer purchase decisions in the online business Take on Thrift. The research uses a quantitative approach with an explanatory method, and data collection was conducted through online questionnaires distributed to consumers who had watched and purchased products from Take on Thrift’s live streaming sessions. The total number of respondents in this study was 100, selected using purposive sampling. The analysis results showed that all questionnaire items were valid and reliable. A simple linear regression test indicated that the promotion variable has a positive and significant influence on purchase decisions, with a significance value of 0.000 < 0.05 and a coefficient of determination (R²) of 0.906, meaning that 90.6% of the variation in purchase decisions can be explained by promotion through TikTok live streaming selling. These findings demonstrate that interactive promotions carried out through TikTok live streaming selling can significantly influence consumer purchase decisions.

Analysis of Human Resource Competencies In Facing The Industry 4.0 Era Samiun, Samiun; Wijaya, I Ketut Kusuma; Baiq Rabiatul Adawiyah Kartika Wulan
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.v6i3.4649

This study aims to analyze the competencies of Indonesian human resources (HR) in facing the challenges of the Industry era. The research employed a qualitative approach through in-depth interviews with informants from the industrial sector, vocational education, and training institutions. Findings reveal that HR competencies—both technical (hard skills) such as digital technology proficiency, and non-technical (soft skills) such as critical thinking, adaptability, and initiative—are not yet optimal. Several inhibiting factors in competency development include limited access to training, weak organizational support, and misalignment between education and industry needs. Strategies to address these challenges include continuous training, fostering a learning culture, utilizing online learning technologies, and enhancing collaboration among educational institutions, industries, and the government. This study highlights the importance of an adaptive and responsive learning ecosystem to shape HR capable of navigating technological changes and the dynamic digital work environment.

The Influence of Operational Costs And Operational Revenues (BOPO), Debt To Equity Ratio (DER), and Capital Adequacy Ratio (CAR) On Profitability In Banking Companies Listed On The Indonesia Stock Exchange (IDX) For The 2018-2023 Period Fadhilah, Anisah Salma; Kusumawardhani, Ratih; Sari, Pristin Prima
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.v6i3.4653

This study investigates the influence of the Operational Costs to Operational Revenues Ratio (BOPO), Debt to Equity Ratio (DER), and Capital Adequacy Ratio (CAR) on the profitability of Indonesian banks listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2023. Employing a quantitative approach and multiple linear regression analysis, the research reveals that BOPO has a significant negative impact on profitability, indicating that higher operational costs lead to diminished profitability. In contrast, both DER and CAR exhibit significant positive effects, highlighting that increased leverage and adequate capital can enhance profitability. The study applies purposive sampling, selecting 25 banks based on specific criteria, and relies on secondary data from financial reports. Classical assumption tests—such as normality, multicollinearity, autocorrelation, and heteroscedasticity—verify the reliability of the data. The findings demonstrate that BOPO, DER, and CAR collectively account for 45% of the variation in profitability, while the remaining 55% is attributed to external factors. These results align with previous studies emphasizing the critical roles of operational efficiency, leverage management, and capital adequacy in driving bank profitability. This study provides valuable insights for bank executives, investors, and policymakers, underscoring the importance of efficient cost control, balanced leverage, and sufficient capital to ensure financial stability and profitability within the banking sector.

The Impact of Academic Load, Time Management, and Work-Study-Life Balance on Graduate Students' Anxiety Levels Saputro, Gabrielle Goetama; Elisabeth, Grace; Khansa, Gadis
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.v6i3.4654

Postgraduate students often face complex academic and professional pressures that can trigger anxiety and affect their mental well-being. This research purpose is to analyze the impact of academic workload, time management, also work-study-life balance on the anxiety levels of postgraduate students at Universitas Pelita Harapan. In this research, Author use a quantitive method which use a descriptive correlational and cross sectional approach. In this research, the populations is allof students in the Master of Management (MM) and/or Master of Hospital Administration (MARS) programs at Universitas Pelita Harapan (UPH), with a sample of 35 students selected using purposive sampling techniques. The results showed that the influence of Academic Workload on Student Anxiety was significant with a p-value of 0.038 (p < 0.05), the influence of Time Management on Student Anxiety was significant with a p-value of 0.041 (p < 0.05), and the influence of Work-Study-Life Balance on Student Anxiety was highly significant with a p-value of 0.000 (p < 0.05).

The Influence of Work-Life Balance, Workload, and Occupational Health and Safety on the Performance of Drivers at PT Tiga Putri Bersaudara IS 36 to Port Anggraini, Bean Nur; Yuliani, Yuliani; Hadjri, Muhammad Ichsan
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.v6i3.4655

This study aims to analyze the influence of work-life balance, workload, and occupational health and safety on the performance of drivers at PT Tiga Putri Bersaudara IS 36 to Port. The research adopts a quantitative approach with a causal design, where work-life balance, workload, and occupational health and safety are examined for their impact on the dependent variable, namely driver performance. The population in this study includes all drivers at PT Tiga Putri Bersaudara, totaling 140 individuals, with a saturated sampling technique employed. Data were collected through the distribution of questionnaires that measured the research variables using Likert scale indicators. For data analysis, the Structural Equation Modeling-Partial Least Square (SEM-PLS) method was used, with ordinal data converted to interval scale using the Method of Successive Interval (MSI). The results indicate a significant relationship between several work-related factors and driver performance at PT Tiga Putri Bersaudara IS 36 to Port. First, work-life balance has a positive and significant effect on driver performance, indicating that the better the balance between work and personal life, the higher the performance exhibited. Second, workload has a negative and significant impact on driver performance, suggesting that the heavier the workload perceived, the lower the resulting work performance. Third, occupational health and safety also have a positive and significant influence on driver performance, meaning that a safe work environment and well-maintained health conditions contribute to improved performance. These findings highlight the importance of addressing employee well-being and workload in efforts to enhance workforce productivity within the company.

The Influence of Workload and Training on Employee Performance Through Job Satisfaction as an Intervening Variable (A Study at Mazarzo Traditional Wedding Organizer) Sabiila, Hadaana; Prabowo, Budi; Nugroho, Rusdi Hidayat; Kusumasari, Indah Respati
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.v6i3.4666

Abstract: This research aims to analyze the influence of workload and training on employee performance with job satisfaction as an intervening variable at Mazarzo Traditional Wedding Organizer. The background of this research is based on the high demand for services that is not proportional to the available human resources, as well as the suboptimal employee training that may reduce performance. The approach used is quantitative, employing methods such as observation, interviews, and questionnaires, with a saturated sampling technique involving 53 employees as respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with the SmartPLS 4.0 software. The results of the study indicate that: (1) workload has a positive and significant effect on job satisfaction; (2) workload has a negative and insignificant effect on employee performance; (3) training has a positive and insignificant effect on job satisfaction; (4) training has a positive and insignificant effect on employee performance; (5) job satisfaction has a positive and significant effect on employee performance; (6) workload has a positive and significant effect on employee performance through job satisfaction; (7) training has a positive and insignificant effect on employee performance through job satisfaction. These findings highlight the importance of proportional workload management and structured training to optimally enhance employee satisfaction and performance..

The Role of Experiential Learning For Generation Z To Increase Students’ Understanding And Interest In The Auditor Profession Santoso, Haychel Alexander; Sugiarti, Yenny
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.v6i3.4668

Generation Z is known as a technology-literate generation, making access to learning easier to obtain and digest. This convenience through technology apparently still needs to be supported by appropriate learning methods, because Generation Z prefers practical rather than theoretical learning. Generation Z tends to learn based on the concept of learning by doing, which requires real practice and one of them is through experiential learning. The aim of this research is to explain the role of experiential learning, especially for Generation Z, to increase understanding of the auditor profession and increase their interest to become auditor. The experiential learning in question is an internship as an auditor. This research is qualitative research. Researchers conducted interviews with ten 7th semester student speakers who were undergoing internships at public accounting firms to explore their views on practical learning. The results show that after undergoing an internship as experiential learning, there is a significant increase in understanding of the duties and responsibilities of an auditor. Most of the interviewees plan to continue their careers as auditors when they graduate from college.

The Influence of Liquidity and Profitability on Firm Value in the Basic Materials Sector with Corporate Social Responsibility (CSR) as a Moderating Variable Kadek Ary Asta Pramita Sari; Ni Made Suci; Fridayana Yudiatmaja
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.v6i3.4674

This study aims to examine the influence of liquidity and profitability on firm value with Corporate Social Responsibility (CSR) as a moderating variable in the basic materials sub-sector. The research employs a quantitative approach using panel data, which combines cross-sectional and time series data. The data used in this study were obtained from companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research population includes all companies in the basic materials sector listed on the IDX, with a purposive sampling technique applied, resulting in 46 companies that met the criteria, totaling 138 samples over the research period. Data were collected through the official IDX website and the financial reports published by the companies. The analysis was conducted using multiple regression with the Moderated Regression Analysis (MRA) method, following the classical assumption tests, such as the Normality Test, Multicollinearity Test, and Heteroscedasticity Test, processed using SPSS software. The results show that liquidity has no significant effect on firm value, while profitability has a positive effect on firm value. Furthermore, CSR is proven to moderate the influence of both liquidity and profitability on firm value with significant effects. This study provides insight into the important role of CSR in moderating the relationship between financial variables and firm value in the basic materials sector.

Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Sihombing, Belandina Anita Sere; Saftiana, Yulia; Yusrianti, Hasni
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.v6i3.4677

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.

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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