Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

DIJEFA
Website

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

87 88 89 90 91

The Influence of Audit Tenure, Audit Switching, and Audit Delay on Audit Quality Praka, Areta Bhanuwati Widya; Fauziyah; Suprapto, Fitria Magdalena
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.v6i4.4832

As a critical component of financial statement audits, management-prepared financial reports are subjected to thorough and objective evaluations by independent auditing entities. A high-quality audit plays a vital role in ensuring the credibility and reliability of a company’s financial disclosures. This study aims to investigate the effect of audit tenure, audit switching, and audit delay on audit quality within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A purposive sampling technique was employed, and data were analyzed using multiple linear regression. The results indicate that both audit tenure and audit switching significantly influence audit quality, whereas audit delay does not demonstrate a significant effect. Additionally, accounting firm size (KAP size) was found to influence audit quality as a control variable.

The Influence of Tiktok Content Marketing, Promotion and Online Customer Review on Shopee Marketplace Towards Online Impulsive Buying (A Study on Bare n Bliss Shopee Consumers in Surabaya) Choirunisa, Desnita Mazaya; Azizah, Nurul
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.v6i4.4851

The development of digital technology has driven major changes in people's behavior in doing business, including in online shopping activities and also business marketing that has shifted to digital. The phenomenon of online purchases in society encourages online impulse purchases which are of particular concern. Bare n bliss is a beauty product that maximizes its product marketing digitally. Its products are actively promoted on tiktok social media, and bare n bliss is also present in the shopee marketplace to transact and maximize promotion and provide information. This study aims to analyze the influence of tiktok content marketing, promotions, and online customer reviews on shopee marketplace towards online impulsive buying in shopee consumers of Bare n Bliss products in Surabaya. The research method used is quantitative associative with sampling using purposive sampling which amounted to 110 respondents by distributing google forms to bare n bliss shopee consumers who are TikTok and Shopee application users that live in Surabaya. The data analysis technique used SPSS 27 software. The results showed that both partially and simultaneously, Tiktok content marketing, Promotion, and Online customer review had a positive and significant effect on Online impulsive buying.

Influence Customer Relationship Management and Store Atmosphere on Customer Loyalty at Baradjawa in Surabaya Priananda, Arya Mahardika; Azizah, Nurul
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.v6i4.4852

This study aims to determine and analyze the influence of customer service, customer interaction, store layout, and store appearance on customer loyalty in Baradjawa, Surabaya. In the increasingly tight business competition, maintaining good relationships with customers and creating a comfortable store atmosphere are important strategies to build customer loyalty. This study uses quantitative and survey methods. Data were obtained by distributing questionnaires to 126 active Baradjawa customers. The analysis technique used is multiple linear regression. The results of this study indicate that customer service, customer interaction, store layout, and store appearance together have a significant influence on customer loyalty. Customer service does not have a significant influence on customer loyalty. Customer involvement has a significant influence on customer loyalty. Then the store layout has a significant influence on customer loyalty. Finally, store appearance has a significant influence on customer loyalty.

Analysis of the Effectiveness and Contribution of Hotel Tax and Restaurant Tax to Regional Original Revenue in Sleman Regency Al Amaru, Bukhori Hiro Fajar; Putry, Nur Anita Chandra; Ayem, Sri
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.v6i4.4856

The purpose of this research is to ascertain how much of an impact the hotel and restaurant taxes have on Sleman Regency's Regional Original Revenue (PAD). Secondary data was collected from Sleman Regency's Budget Realization Reports for 2019–2023. Descriptive quantitative analysis is the methodology used in this study. From 2019 to 2023, the hotel tax in Sleman Regency was 108.82% effective and the restaurant tax was 110.35% effective, putting them in the extremely effective category, according to the data. The average hotel tax contribution to Regional Original Revenue is 10.55%, which is considered very low, while the average restaurant tax contribution is 11.59%, which is also considered poor. This bodes well for the future of the hotel and restaurant industries in Sleman Regency, which might be a major driver of Regional Original Revenue growth.

The Influence of Recruitment and Training on Employee Performance through Job Satisfaction as an Intervening Variable at PT. XYZ in Riau Cahyani, Fabelia Regina; Setiawati, Trias; Suratman, Andriyastuti
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.v6i4.4869

This research is entitled "The Influence of Recruitment and Training on Employee Performance Through Job Satisfaction as an Intervening Variable at PT. The purpose of this research is to determine the mediating effect of job satisfaction in the relationship between recruitment and training on employee performance. This research uses a quantitative method and employs a questionnaire for data collection. This research uses a population of 200 employees. The sampling technique in this study employs a census method which is the sample collected on operational, funding, marketing and landing departments, with a sample size of 196 employees. This research uses path analysis, multiple linear regression analysis methods, t-tests. The research results show that recruitment has a positive and significant effect on employee performance, training has a positive and significant effect on employee performance, recruitment has a positive and significant effect on job satisfaction, training has a positive and significant effect on job satisfaction, job satisfaction has a positive and significant effect on employee performance, job satisfaction can mediate the relationship between recruitment and employee performance, and job satisfaction can mediate the relationship between training and employee performance.

Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources Handayani, Sri; Sutopo, Bambang
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.v6i4.4900

This study provides empirical evidence on the role of internal control in enhancing the impact of organizational resources on Circular Economy Disclosure. Employing a quantitative approach, the research analyzes panel data from integrated reports of companies operating in circular economy priority sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Moderated Regression Analysis (MRA) is used to assess cross-sectional and time-series variations. The results reveal that both internal control and slack resources have a negative effect on CED, indicating that excessive unused resources and rigid control systems may hinder transparency. Managerial ability is found to have no significant effect on CED. However, internal control positively moderates the relationship between slack resources and CED, suggesting that effective control mechanisms can help redirect idle resources toward more strategic and transparent reporting. The implications of this study highlight that managers should strategically reallocate slack resources and implement adaptive internal controls to improve circular economy disclosure. Enhancing transparency through data integration and proactive control is key to improving reporting quality and accountability. Theoretically, the study extends RBV and contingency theory by showing how internal control shapes resource effectiveness in sustainability disclosure.

Key Success Factors of Risk Management in the Procurement Process to Support the Domestic Product Utilization Enhancement Program Oktaviyani, Tri; Saksono, Rochmad Nur Afsdy; Rahayu , Neneng Sri
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.v6i4.4841

The domestic product usage policy can be strategically implemented through government procurement activities. In order to guarantee that every step of the procurement process is transparent, accountable, and in accordance with the direction of the domestic product usage policy, risk management is an essential component. The objective of this research is to determine and rank various key success factors (KSFs) for risk management in the procurement process in government institutions. This research was conducted in two stages, namely: (1) literature review, to identify the suitable KSF in a government context, and (2) Analytic Hierarchy Process (AHP), to prioritize KSFs based on the highest weight value. This study found that the priorities of KSFs for risk management in the procurement process to support the domestic product utilization enhancement program are (1) management commitment, (2) risk-aware culture, (3) business process integration, (4) adequate resources, (5) effective communication, and (6) training.

The Role of Motivation Work on Competence Work, Workload and Discipline Work on Work Performance in Kepulauan Riau Province Mon, Muhammad Donal; Bestari, Muhammad Wahyudi Dwi
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.v6i4.4873

This study aims to examine, analyze, and empirically demonstrate the influence of Competence (X1), Workload (X2), and Discipline (X3) on Work Performance (Y) in Kepulauan Riau Province Government with Motivation (Z) as a mediating variable. The sample size consisted of 317 employees in the Kepulauan Riau Province Government. The results of this study indicate that there is a direct influence of Competence on Work Performance, but it does not have a significant influence on Motivation. Workload does not have a significant influence on Work Performance but has a significant influence on Motivation. Discipline has a significant influence on Work Performance and has a significant influence on Motivation. Meanwhile, Motivation has a significant influence on Work Performance. Motivation cannot mediate between Competence and Work Performance. The indirect influence of Motivation cannot mediate between Competence and Work Performance. Motivation can mediate between Workload and Work Performance. Motivation can mediate between Discipline and Work Performance. This study is expected to provide an appropriate workload, increase motivation and work discipline, and continue to develop employee competencies that will have a positive impact on improving employee performance.

Analysis of the Influence of Trust and Financial Literacy on Generation Z’s Interest in Investing in Digital Cryptocurrency Assets Dachi, Grace Princess; Pangaribuan, Yoshepine
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.v6i4.4887

The advancement of the digital era has driven the emergence of various innovations in the world of investment, one of which is cryptocurrency. This digital asset is increasingly favored by younger generations, particularly Generation Z, due to its ease of access and high-profit potential. However, investment interest is influenced not only by technology and trends but also by psychological factors and individual knowledge, such as financial literacy and trust. This study aims to analyze the influence of financial literacy and trust on Generation Z's interest in investing in cryptocurrency assets in Medan City. The research employed a quantitative method with an associative approach through the distribution of questionnaires to 100 purposively selected respondents. The results of multiple linear regression analysis indicate that, simultaneously, trust and financial literacy have a significant effect on investment interest, with financial literacy also showing a significant partial influence. The coefficient of determination reveals that these two variables contribute 50.1% to the investment interest of Generation Z in cryptocurrency. These findings highlight the importance of improving financial literacy and building public trust to promote the sustainable adoption of digital assets among the younger generation.

Analysis of Operational Key Performance Indicator and Management Control System on Employee Performance (Case Study: PT. Modular Panel Erecta) Gunaryo, Natahsya Novalica
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.v6i4.4898

In a business environment, human resource effectiveness plays a critical role in ensuring the success of the company. PT Modular Panel Erecta, a construction company, faces the challenge of aligning employee performance with its strategic goals. Key Performance Indicators and Management Control Systems (MCS) are important instruments in improving employee performance and ensuring that they work in accordance with predetermined targets. This study aims to analyze the effect of KPI and SPM on employee performance at PT Modular Panel Erecta. The research method used is a quantitative approach with surveys and interviews. Data was collected through questionnaires distributed to 30 employees selected using purposive sampling. Data analysis techniques include validity, reliability, and multiple linear regression tests to measure the relationship between KPI’s, SPM, and employee performance. The results of the study are expected to show that effective KPI implementation and an optimal management control system have a significant influence on increasing employee productivity and work efficiency. This study is expected to contribute to academics in the field of management accounting as well as to practitioners in improving the effectiveness of measuring and controlling employee performance, especially in the construction sector which faces complex challenges in labor management.

Page 89 of 125 | Total Record : 1249

87 88 89 90 91

Filter by Year

2020 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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