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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

85 86 87 88 89

Marketing Strategy Analysis Using Apriori Association Method To Increase Sales In E-Commerce Companies Okviannas, Nadilla; Widianto, Sunu; Komaladewi, Rita
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.v6i3.4681

This research aims to analyze marketing strategies by utilizing association data mining algorithms, specifically Apriori and FP-Growth, to increase sales in e-commerce companies. The data used consists of actual sales data from Blibli.com, analyzed using RapidMiner to identify significant purchasing patterns. The analysis results show a strong association between products such as "Mother & Baby Needs – Body Skin Care" (support 0.108, confidence 0.476) and "Skin Care – Household Care" (support 0.195, confidence 0.443). These patterns indicate opportunities to design marketing strategies based on product bundling, discounts, and personalized digital promotions.The Apriori algorithm provides more intuitive and relevant results for marketing analysis compared to FP-Growth, which is better suited for larger datasets. The proposed marketing strategies include digital campaigns, bundling offers, push notifications, and event marketing that emphasize consumers' functional and emotional values. This study highlights the importance of understanding consumer transaction patterns in designing effective marketing strategies to enhance customer appeal and e-commerce company profits. By applying data mining, companies can create more personalized and efficient shopping experiences tailored to market needs.

Digital Transformation and The Blue Economy: Penta-Helix Model For Catfish Farmers In West Java Havidz, Ikramina Larasati Hazrati; Wiratih, Hernawati W. Retno; Aima, M. Havidz; Amin, Grace; Santowijaya, Alfadli
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.v6i3.4694

This study aims to analyze the impact of digital transformation in increasing the income of catfish farmers in several ways: (1) Analyze who benefits from the implementation of digital transformation; (2) Analyze the creation of jobs with the use of digital transformation; (3) Analyze the motivation of catfish farmer groups in entrepreneurship; (4) Analyze the use of digital transformation in the implementation of the blue economy. Qualitative methods were used to collect initial data related to the potential of catfish farmers in West Java Province, Indonesia. Participatory observation, in-depth interviews, surveys, and Penta-Helix model were also utilized. This study also formulates hypotheses and builds instruments for quantitative measurement. Our research focus on one province which may not generalizable to other cities and provinces in Indonesia. The future research may conduct in other cities or provinces because Indonesia is well known as archipelagic country in the world that has great potential for blue economy in the marine and fisheries sector. West Java proximity to Jakarta provides a logistical advantage for catfish distribution. A penta-helix collaboration (government, stakeholders, academia, community, industry) should develop infrastructure for cultivation, processing, logistics and digital management.

The Influence of Customer Orientation and Marketing Digitalization on Educational Service Performance In The Era of Technological Disruption Suriyanti, Erva; Afifah, Nur; Mustaruddin, Mustaruddin
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.v6i3.4696

The development of digital technology in the era of technological disruption requires educational institutions to continue to adapt and innovate. This development triggers the need for adjustments in the performance of educational services, so it is important to understand the factors that influence this performance. This study aims to examine the effect of customer orientation and marketing digitalization on the performance of educational services in the era of technological disruption. This study applies a quantitative method by collecting data from a questionnaire. The population consists of all formal educational institutions that provide primary and secondary education, with a sample of 109 respondents taken randomly. The data was then analyzed using path analysis with the help of SPSS. The results of the study indicate that customer orientation and marketing digitalization have a positive and significant effect on the performance of educational services. The implementation of effective digital marketing strategies and efforts to meet customer needs and expectations can improve customer satisfaction and the image of the institution. Ultimately, this contributes to improving the performance of educational services. These findings conclude that educational institutions need to adopt a more customer-focused approach and make maximum use of digital technology in order to remain relevant and competitive in this increasingly developing era.

The Effect of Product Knowledge, Product Diversity, and Store Atmosphereon Consumer Purchase Decisions at Medan Abadi Store Manik, Desma Erica Maryati; Gultom, Pesta; Angga, Ivone
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.v6i3.4697

This study aims to test and analyze the influence of product knowledge, product diversity, and store atmosphere on consumer purchasing decisions at Toko Medan Abadi, a furniture store in Medan City. The decline in sales that has occurred in recent years is the background to the importance of this study. Quantitative data were collected through questionnaires distributed to 150 respondents selected using the accidental sampling technique. The data analysis technique used was multiple linear regression. The results of the study showed that partially, product knowledge, product diversity, and store atmosphere had a positive and significant effect on consumer purchasing decisions. In addition, simultaneously, the three independent variables also had a significant effect on purchasing decisions. This study suggests that Toko Medan Abadi improve employee product mastery, increase product variety, and improve the quality of store atmosphere in order to increase consumer purchasing decisions and support store sales growth.

The Influence of Political Connections and Foreign Ownership on Tax Avoidance with Corporate Governance as a Moderating Variable Pertiwi, Ni Pande Putu Intan Jati; Yuniarta, Gede Adi; Werastuti, Desak Nyoman 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.v6i3.4702

This study aims to analyze the influence of political connections and foreign ownership on tax avoidance, with corporate governance as a moderating variable. The research adopts a quantitative design, focusing on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample was selected using purposive sampling, resulting in 36 companies that met the criteria. With three years of observation, a total of 108 financial reports were analyzed. Data collection was conducted through documentation studies, and the analysis employed Moderated Regression Analysis using panel data. The findings of the study indicate that both political connections and foreign ownership have a significant positive effect on tax avoidance. However, corporate governance does not moderate the relationship between these variables and tax avoidance. These results highlight the importance for manufacturing companies to establish more effective oversight and monitoring mechanisms to minimize tax avoidance practices.

Institutional Ownership and Firm Value: Conditional Process Model (CPM) P, Perwito; Zulbetti, Rita; Muabrok, Rifqi Ali; Setiawan, Ilham; Azyuranie, Rezqya. A
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.v6i3.4703

The effect of institutional ownership on firm value with the conditional process model (CPM) approach: This study aims to test and analyze how and when Institutional Ownership is effective in increasing Firm Value. The research method uses a quantitative approach, the research design uses a descriptive approach, and an explanatory survey to test and analyze causal relationships. Research on public companies in Indonesia in the consumer-non-cyclical sector, as much as 488 pooled times series data with the analysis period 2016-2023, with the Conditional Process Model (CPM) approach to explain how (Mediation effect) and when / under what conditions (moderation effect) the effect occurs on the institutional ownership structure on firm value both directly and indirectly, to estimate the research model using Macro for SPSS V3.4. Research findings: institutional ownership, investment efficiency, and an independent board of commissioners affect increasing the value of the firm, The researcher produced a model formula that institutional ownership of the firm value through investment efficiency, is more visible to the company by involving an independent Board of Commissioners that leads to a high level, and investment efficiency can be used as a mitigation in making investment policies that can produce positive returns, increase the value of the company, so that it can compete sustainably.

The Role of Trust and Financial Literacy on Intention to Use Services Buy-Now-Pay-Later with Approach Extended Theory of Planned Behavior Model Florencia Irena, Bernadette; Amalyah Agus, Anna
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.v6i3.4704

The Buy Now Pay Later (BNPL) service is a fintech innovation that allows consumers to purchase with delayed payments. Its popularity is increasing with the growth of e-commerce and the need for flexible payments, but understanding the factors that influence usage intentions remains limited. This research analyzes the influence of trust and financial literacy on intentions to use BNPL in Indonesia using an approach to the Extended Theory of Planned Behavior. The study was conducted quantitatively on 405 respondents and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM), including Multigroup Analysis (MGA) based on gender and financial literacy level. The results show that trust significantly affects attitudes and intentions to use BNPL. In contrast, financial literacy does not directly impact intentions but influences attitudes, beliefs, and perceived behavioral control. Multigroup analysis shows that subjective norms are more influential on women's intentions, and privacy concern influences attitudes more in individuals with low financial literacy. These findings emphasize the importance of building trust and increasing financial literacy to encourage the wise use of BNPL. Practical implications are aimed at industry players and regulators in designing educational strategies and consumer protection policies.

Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province Nata, Kalindra; Aziza, Nurna
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.v6i3.4705

This study explores the role of sustainability reporting based on the Global Reporting Initiative (GRI) in disclosing the social responsibility of the Bengkulu Provincial Government, a region with relatively low welfare levels. Using a qualitative approach and content analysis method on official government documents, the study assesses the extent to which GRI standards are used to reflect transparent and accountable governance practices. The findings reveal that although some GRI principles have been applied, disclosures remain limited, particularly in areas such as the protection of non-civil servant labor, non-discrimination principles, and accessibility of reports to the public. The study emphasizes the importance of a systematic reporting framework in the public sector and suggests strengthening regional institutional capacity and national policies that promote comprehensive GRI implementation. By offering a perspective from the public sector in underdeveloped regions, this research contributes to the literature on sustainability reporting and opens the door for future comparative studies across provinces and mixed-method approaches.

Uncovering the Moderating Role of Locus of Control on the Impact of Training and Development, Organizational Culture, and Leadership Style on Employee Achievement Motivation Daryawati, Daryawati; Fauzi, Achmad; Satrian, Lini; Setyarini, Lisa Ayu
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.v6i2.4706

This study aims to uncover the hidden moderating effect of external locus of control in employees, which weakens the role of training and development, organizational culture, and work environment in supporting high achievement motivation. A total of 120 employees from the Department of Animal Husbandry and Forestry were involved in this study. Data was collected through a questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. The findings of this study highlight that locus of control (eLOC) has been proven as a moderator in the relationship between training and development, organizational culture, and work environment on employees' achievement motivation. The impact of training and development, organizational culture, and work environment on achievement motivation weakens for employees with a high external locus of control. For employees with a low external locus of control (indicating a high internal locus of control), good training and development, organizational culture, and work environment have a strong potential to enhance their motivation for achievement. However, employees with a high external locus of control tend to rely more on sycophantic behavior, bribery, or currying favor with their superiors to advance in their careers, believing that their career progression is determined by their superiors rather than their own abilities or performance.

The Effect of Dividend Policy, Debt Policy on Stock Returns with Free Cash Flow as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period Nanjan, Hertarisa Putri Andini; Ruslim, Herman
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.v6i3.4710

The present study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study utilizes financial reports from the IDX and related company websites. The study's independent variables are in the form of dividend policy and debt policy. The study's moderating variable is free cash flow. The study's dependent variable is stock return. The data utilized in this study is secondary in nature, derived from financial reports. The objective of this study is to ascertain the impact of dividend and debt policies on stock returns, and to determine the role of free cash flow in amplifying the influence of these two policies. Quantitative data analysis commences with descriptive statistical tests, which summarize research data, including minimum, maximum, mean, median, and standard deviation values. This provides an overview before assumption and hypothesis tests are conducted. The findings of the research indicate that financial policy and free cash flow exert a substantial influence on the stock performance of manufacturing companies in Indonesia.

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Contact Name Ebit Bimas Saputra

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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