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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

86 87 88 89 90

Analysis of the Effect of 4P Marketing Mix on Word of mouth, Purchasing Decisions and Repurchase Intention Putri Adisti, Kirana; Waluyo, Minto
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.v6i3.4715

This research aims to analyze the influence of the 4P marketing mix—product, price, promotion, and place—on Word of Mouth (WOM), purchase decisions, and repurchase intention among consumers of Kopi Keliling Surabaya. The study employed a quantitative approach using Structural Equation Modeling (SEM) with Maximum Likelihood estimation, involving 140 respondents who had made at least one purchase of Kopi Keliling products. The findings indicate that price and promotion significantly affect WOM and purchase decisions. However, the product and place variables were excluded from the final model due to multicollinearity issues and failure to meet validity criteria. WOM was found to have a significant impact on purchase decisions, while purchase decisions significantly influenced repurchase intention. In contrast, price and promotion did not show a direct significant effect on repurchase intention. The simultaneous regression equations suggest that promotion plays the most dominant role in shaping WOM, purchase behavior, and future repurchase interest. These results offer strategic insights for Kopi Keliling Surabaya in improving its marketing effectiveness by focusing on strong promotional activities and value-based pricing strategies. This study contributes to the understanding of marketing mix application in mobile coffee businesses and helps guide managerial decision-making in a competitive, dynamic, and consumer-driven market environment.

The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator Purna, Putu Inten Citrawati; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
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.v6i2.4735

This study, titled "The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator," aims to analyze the effects of intangible assets, financial flexibility, and human capital on sustainable growth within energy sector companies in Indonesia, with green innovation serving as a moderating variable. The research is driven by the challenges faced by the energy sector, such as climate change, resource scarcity, and the transition to renewable energy. A quantitative approach was applied, utilizing secondary data from financial reports of energy companies listed on the Indonesia Stock Exchange during the 2020–2023 period, analyzed using STATA software. The findings indicate that intangible assets have no significant effect on sustainable growth, whereas financial flexibility and human capital show positive and significant impacts. Additionally, green innovation strengthens the relationship between the three variables and sustainable growth. This research is expected to provide valuable insights for the development of sustainable business strategies in the energy sector.

The Influence of Social Media Usage and User Intention on QRIS Adoption Strategy in Mobile Banking with Trust as a Mediating Variable on MSMEs Business Actors Giofani, Fachrizal; Danarsari, Dwi Nastiti
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.v6i3.4755

This study analyzes the influence of Social Media Usage and Intention to Use on the adoption of QRIS in mobile banking by Micro, Small, and Medium Enterprises (MSMEs), with trust as a mediating variable. The study is motivated by the growing need for digital financial services and the role of QRIS as a standard for an efficient and inclusive national payment system. A quantitative approach was used by distributing questionnaires to MSMEs in Jabodetabek. Using the Slovin formula with a population of 32.7 million QRIS merchants (as of June 2024), a minimum sample of 100 was determined. After data cleansing to remove invalid or outlier responses, 85 valid responses were analyzed using Structural Equation Modeling (SEM). The results show that Social Media Usage and Intention to Use do not directly affect QRIS adoption, with T statistics of 0.860 (p = 0.390) and 1.496 (p = 0.135), and path coefficients of 0.088 and 0.165, respectively. However, both significantly influence trust (T = 5.298 and 5.729, p = 0.000), with path coefficients of 0.442 and 0.489. Trust significantly affects QRIS adoption (T = 7.072, p = 0.000, coefficient = 0.881). Indirectly, Social Media Usage and Intention to Use impact adoption through trust (T = 5.041 and 3.915, p = 0.000), with coefficients of 0.390 and 0.431. These findings highlight trust as a key driver of QRIS adoption, suggesting that digital communication strategies via social media can enhance trust and promote fintech adoption among MSMEs.

The Influence of Tax Socialization, Tax Knowledge, Tax Sanctions, and Education Level on the Compliance of Urban and Rural Land and Building Tax (PBB-P2) Taxpayers in Sidoarjo Regency Dirapuspita, Vincensia Rena; Widajantie, Tituk Diah
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.v6i3.4818

This study aims to examine the influence of tax socialization, tax knowledge, tax sanctions, and education level on the compliance of Urban and Rural Land and Building Tax (PBB-P2) taxpayers in Sidoarjo Regency. Although annual PBB-P2 revenue has consistently increased and even exceeded its targets, the number of paid Tax Object Numbers (NOP) remains relatively low, indicating ongoing challenges in achieving optimal taxpayer compliance. This research employs a quantitative approach through a survey method by distributing questionnaires to taxpayers in the region. The collected data were analyzed using SmartPLS 4.0 to test the effect of the independent variables on taxpayer compliance. The results reveal that tax socialization, tax knowledge, tax sanctions, and education level all have a positive influence on taxpayer compliance. The model's R-squared value of 0.769 indicates that 76.9% of the variation in compliance is explained by these variables. These findings emphasize the importance of educational and regulatory factors in enhancing tax compliance. Therefore, it is recommended that local governments strengthen tax education programs, implement fair and transparent sanctions, and improve community education to optimize PBB-P2 revenue collection

Does Influencer Credibility Directly Drive Purchases? Evidence from Indonesian Social Commerce Users Kurniawan, Anthony; Setiawan, Christian; Wijaya, Fredric; Sogodoran Hutabarat, Anthonius
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4767

This paper discusses the effects of credibility of influencer and sales promotions on consumers' purchasing decisions within social commerce, particularly in the Indonesian market. It further analyzes how purchase intention mediates, offering guidance for optimizing marketing tactics in this expanding digital landscape. A quantitative approach was utilized through an empirical survey involving 150 active social commerce users to perform the research. The survey held across the Indonesian cities of Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek). Partial least squares structural equation modeling (PLS-SEM) and principal component analysis (PCA) were applied using SmartPLS software for structural model analysis and measurement. This paper reveals that both sales promotions and influencer credibility significantly enhance customers' purchase intentions, which subsequently drive their purchase decisions in social commerce. Sales promotions directly affect purchasing, while influencer credibility primarily boosts purchase intentions that indirectly lead to buying actions. This highlights the value of credible influencers and targeted promotions in increasing consumer engagement and conversions. This paper combined an analysis of influencer credibility and sales promotions on purchase decisions within social commerce, specifically in the Indonesian market. Unlike prior studies that examine these factors individually, this research integrates both elements with purchase intention as a mediating factor. This approach provides a more enhanced model for understanding consumer behavior in a social commerce environment.

Determination of Motorized Vehicle Tax Compliance in Terms of Awareness, PKB-BBNKB Optimization, and Public Service Accountability Khotimah, Khusnul; Muzayyanah; Tatmimah, Itat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4803

This study aims to examine the influence of taxpayer awareness, the PKB-BBNKB revenue-sharing policy (opsen), and public service accountability on motor vehicle taxpayer compliance in the jurisdiction of the Regional Revenue Management of Cirebon Regency I Sumber. The research adopts a quantitative approach using a survey method with a sample of 100 respondents selected through purposive sampling. Data are collected via questionnaires and analyzed using multiple linear regression with the help of SPSS 25.0 software. The results indicate that taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, suggesting that better understanding and concern about tax obligations increase the likelihood of compliance. The implementation of the PKB-BBNKB opsen policy also shows a positive and significant effect, reflecting that fiscal decentralization through revenue-sharing encourages local governments to improve tax collection systems and services, which in turn boosts taxpayer motivation. Furthermore, Additionally, public service accountability shows no significant impact. This insignificance may be due to the public's perception that public services are administrative and do not directly affect their decisions to comply with tax payments. The simultaneous test (F-test) confirms that the three independent variables collectively have a significant impact on taxpayer compliance.

The Effect of Financial Literacy and Digital Payment on Consumptive Behavior with Lifestyle as an Intervening Variable in Sukabumi City Students Phytaloka, Ananda Dhea; Norisanti, Nor; Nurmala, Resa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4805

This study aims to analyze the effect of financial literacy and digital payment on consumptive behavior with lifestyle as a mediating variable among university students in Sukabumi City. Using quantitative approach and associative method, primary data were collected through questionnaires distributed to 240 respondents from six universities. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) to test direct and indirect relationships between variables. The results showed that financial literacy has a significant negative effect on consumptive behavior, while digital payment has a significant positive effect on consumptive behavior. In addition, lifestyle plays a significant role in mediating the relationship between financial literacy and consumptive behavior, as well as between digital payment and consumptive behavior. Students with a good level of financial literacy tend to have better self-control in consumption, while easy access to digital payments increases consumptive tendencies. This finding shows the importance of increasing financial literacy among students to form a wiser lifestyle, in order to reduce excessive consumptive behavior triggered by digital trends. This study provides practical implications for the campus and policy makers to develop financial education programs to equip students to face economic challenges in the digital era.

The Role of Lifestyle in Moderating the Influence of Financial Literacy and Ease of Use on the Consumptive Behavior PayLater Users on Generation Z in Surabaya City Sakti, Angela Tiara; Anwar, Muhadjir
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4814

Shopee PayLater is a fintech service frequently used nowadays, particularly among Generation Z in Surabaya. The ease of using this service makes many of Generation Z use it for consumptive purposes, but enough financial capability does not follow it. This study seeks to examine how financial literacy and user-friendliness impact consumer spending tendencies, with lifestyle serving as a moderating variable. This research adopts quantitative methods using primary data. Respondents in this research were Generation Z users of Shopee PayLater in Surabaya. A total of 112 respondents were selected through a non-probability sampling technique, then analyzed with SEM-PLS. The results showed that Financial Literacy has a positive influence on Consumptive Behavior. The level of ease of use contributes significantly to individual consumption patterns. Lifestyle acts as a factor that strengthens the relationship between financial literacy and consumer behavior. Conversely, lifestyle does not have a moderating effect on the relationship between ease of use and consumer behavior among Shopee PayLater consumers in Surabaya.

Analysis of Green Training on Green Employee Performance With Green Behavior as a Mediating Variable in Employees of PT Charoend Pokhpand Jaya Farm Fauzi, Hamdi Waslan; Ramdan, Asep Muhamad; Nurmala, Resa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4826

This study aims to analyze the effect of Green Training on Green Employee Performance with Green Behavior as a mediating variable on employees of PT. Charoen Pokphand Jaya Farm. The phenomenon of environmental pollution and hazardous waste (B3) in the industrial sector underlies the importance of implementing the principles of Green Human Resource Management (GHRM), especially environmentally friendly training (Green Training) which can form pro-environmental behavior (Green Behavior) and improve the performance of environmentally aware employees (Green Employee Performance). This study uses a quantitative approach with a survey method and data collection through questionnaires distributed to 68 employees selected by simple random sampling. Data analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that Green Training had a positive and significant effect on Green Behavior and Green Employee Performance. In addition, Green Behavior was proven to significantly mediate the effect of Green Training on Green Employee Performance. These findings highlight the importance of environmentally friendly training in fostering employee behavior and performance that supports corporate sustainability.

The Influence of Social Media Advertising and Content Quality on Consumer Behavior in Digital Business Syafiq, Raki Khoery; Haris, Ibnu; Taryono
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4828

Particularly in the context of digital business, the advancement of information and communication technology has had a profound impact on consumer behavior. In order to better understand how social media advertising and content quality impact consumer behavior, this study will be analyzing just that. Quantitative methods with a descriptive approach are utilized in the investigation. A hundred people who are well-versed in digital transactions and who regularly use social media were polled online. Validity and reliability tests, testing of the classical assumptions, and multiple linear regression analysis were used to analyze the data. According to the findings, social media advertising and content quality both have a favorable and substantial impact on consumer behavior. The two variables account for 71.5% of the variance in consumer behavior, according to the coefficient of determination value of 0.715. This study provides practical contributions for digital business practitioners in improving the effectiveness of marketing strategies through optimized advertising and high-quality content delivery on social media.

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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