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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

88 89 90 91 92

Uncovering Profitability Drivers: The Effect of Green Accounting, Good Corporate Governance, and Firm Size in Coal Industry Listed on Indonesia Stock Exchange (2019 – 2023) Taufik, Muhammad Hanif; Murti, Galuh Tresna
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.v6i4.4912

Profitability refers to a company’s aptitude for deriving earnings from its operational undertakings and the judicious stewardship of its assets. This dimension illustrates the extent to which a firm utilizes its resources efficiently and reflects its success, competitiveness, and productivity within the industry. The objective of this inquiry is to scrutinize how green accounting, proxied by environmental performance (X1), good corporate governance embodied by the board of directors (X2), independent commissioners (X3), audit committee (X4), and firm size (X5), exerts an influence on profitability (ROA) (Y) among coal enterprises enumerated on the Indonesia Stock Exchange from 2019 to 2023. This study adopts a quantitative approach employing secondary data drawn from corporate annual disclosures. A purposive sampling technique was utilized to designate eleven firms, culminating in 55 observational data points. The independent variables (X) and the dependent variable (Y) were analyzed through panel data regression procedures. The findings unveil that environmental performance, board of directors, independent commissioners, audit committee, and firm size collectively impart an impact on profitability. Nevertheless, under partial scrutiny, solely firm size exerts a positive effect on profitability, whereas the remaining variables do not manifest significant influence.

Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective Widiarto, Rikha; Juanda, Ahmad; Leniwati, Driana
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.v6i4.4913

This study aims to develop a sustainable green mining model based on the Triple Bottom Line (TBL) framework, emphasizing that coal mining companies must not only focus on economic efficiency but also on reducing carbon emissions through natural-based offsets and social-environmental contributions. By using a qualitative case study approach on coal mining companies in Indonesia, this research highlights the urgency of integrating green practices into mining operations to address ecological damage and improve corporate sustainability reporting. This study employed a qualitative case study approach on a coal mining company group in Indonesia, involving eight key informants across various departments, utilizing participant observation, in-depth interviews, and document analysis, with data analyzed through reduction, linkage to the triple bottom line theory, and triangulation to ensure validity. This study concludes that green mining, when viewed through the triple bottom line lens economic, environmental, and social is an urgent and essential strategy for sustainable mining operations. Carbon offset mechanisms, such as nature-based solutions and carbon trading, along with green accounting and sustainability reporting, play a crucial role in reducing environmental impact and increasing corporate accountability. Supported by government regulations, these practices not only mitigate climate change but also offer long-term economic benefits and social value. It is recommended that mining companies adopt comprehensive green mining practices by integrating carbon offset strategies into long-term business models, supported by refined government regulations, enhanced stakeholder competencies through academic and professional training, further research on carbon offset impacts, and strong public-private collaboration to accelerate the transition toward a sustainable green mining industry.

The Effect of Profitability and Environmental, Social, Governance Disclosure on Company Value (Case Study on Basic Materials Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024) Mulyadi, Adi; Khairunnisa
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.v6i4.5020

This study aims to examine the effect of profitability and disclosure of Environmental, Social, and Governance (ESG) aspects on company value in basic materials sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used are financial reports, sustainability reports, and ESG disclosure scores measured based on GRI standards. The method applied is panel data regression to test the relationship simultaneously and partially. The results of the study show that profitability has a positive impact on company value, as well as the disclosure of ESG aspects as a whole which has been proven to have a significant effect on company value. These findings confirm that financial performance and company sustainability efforts are key factors in increasing company value and attracting investor interest. Therefore, companies in the basic materials sector are advised to increase their level of transparency and sustainability performance in order to create optimal long-term value.

Confirmatory Factor Analysis (CFA) Method in Factor Analysis at BMT NU Cluring Banyuwangi Branch Badriyah, Lutfi Lailatul; Ekaningsih, Lely Ana Ferawati
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.v6i4.5046

This study aims to analyze the factors that influence the interest of partners in saving at BMT NU Cluring Branch using the Confirmatory Factor Analysis (CFA) method. The type of quantitative research with an ex-post-facto approach, sampling using probability sampling with Simple Random Sampling approach, involving 68 respondents. The results of the analysis show that service factors (X1), trust (X2), location (X3), religiosity (X4), and products (X5) have a significant influence on interest in saving (Y). Quality and fast service factors (X1), high level of trust in BMT NU (X2), strategic location (X3), strong community support (X4), and efficient and attractive products (X5) have been proven to increase partner interest. In addition, high transactional interest is a dominant indicator in showing the strong desire of customers to manage their finances. Overall, the results of this study confirm that the indicators in the independent variables consistently influence the savings interest of partners at BMT NU Cluring Branch, which is reflected in the CFA results.

The Effect of Liquidity, Leverage, Profitability and Inventory Intensity on Tax Aggressiveness Adelia, Dian Nuningrum; Andayani, Sari
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.v6i4.5209

Taxes are one of the main sources of state revenue that play a vital role in supporting national development as well as providing various public services and facilities to the public. A corporation as a tax subject is obligated to pay taxes on its taxable income. Since this duty is frequently viewed as a burden that lowers earnings, some businesses actively arrange their taxes to minimize the amount of taxes that must be paid. This study aims to investigate the relationship between tax aggression and liquidity, leverage, profitability, and inventory intensity. Using secondary data from financial documents, this study employed a quantitative methodology. Purposive sampling techniques were used to choose 38 firms, or 114 data points, from the 76 companies that were listed on the Indonesia Stock Exchange between 2021 and 2023, which made up the research population. Multiple linear regression is the analytical method that is employed. Research results indicate that all four variables liquidity, leverage, profitability, and inventory intensity correlated negatively to tax aggressiveness. It is recommended that future research involve larger numbers of samples and longer observation periods to obtain more representative and accurate results.

The Influence of Regional Original Revenue and Balancing Funds on the Human Development Index of Regencies/Cities in Indonesia Pidhegso, Achmad Yugo; Hariyanti, Dini; Simanjuntak, Lydia Rosintan
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.v6i3.4673

This study aims to examine and analyze the influence of Regional Original Revenue (PAD) and Balancing Funds namely the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and the Revenue Sharing Fund (DBH) on the Human Development Index (HDI) in Indonesia. The data in this study cover all regencies/cities in Indonesia from 2016 to 2022. The research method used is panel data regression. The results show that PAD, DAU, DAK, and DBH simultaneously affect the HDI. Partial test results indicate that PAD, DAK, and DBH have a significant positive influence on HDI, while DAU has a significant negative effect. Based on these findings, local governments are encouraged to evaluate the use of DAU in efforts to improve HDI nationwide, considering that the utilization of DAU is at the discretion of the respective local governments.

Determinants of Occupational Health and Safety Disclosure in Manufacturing Companies with High Accident Risk Levels Robil Irawan; Putri Aulia Zabinazeta; Siti Nur hadiyati
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.v6i3.4701

Keselamatan dan Kesehatan Kerja (K3) saat ini menjadi permasalahan serius di industri manufaktur. Tingginya angka kecelakaan kerja dan penyakit akibat kerja mengindikasikan adanya tantangan dalam menjamin kondisi kerja yang aman dan sehat bagi pekerja. Pengungkapan K3 sangat penting untuk memberikan informasi yang lebih kepada masyarakat dan pemangku kepentingan perusahaan. Metode penelitian ini meliputi analisis kuantitatif dan data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI antara tahun 2021 dan 2023. Dengan menggunakan metode purposive sampling, terpilih 45 partisipan. Analisis dilakukan dengan menggunakan SPSS. Temuan penelitian menunjukkan bahwa meskipun ukuran perusahaan berdampak pada pengungkapan K3, leverage tidak berdampak pada pengungkapan K3, umur perusahaan tidak berdampak pada K3, profitabilitas tidak berdampak pada K3, ukuran dewan komisaris tidak berdampak pada K3, dan kepemilikan saham publik tidak berdampak pada K3. Penelitian ini memberikan kontribusi secara teoritis dan praktis. Secara teoritis, penelitian ini dapat menambah literatur atau referensi terkait pengungkapan kesehatan dan keselamatan kerja, sedangkan kontribusi praktis dapat menjadi referensi untuk pengambilan kebijakan oleh pemerintah dan perumusan strategi perusahaan terkait.

The Influence of Competence, Time Budget Pressure, Professionalism, and Work Experience on Audit Quality: An Empirical Study at Public Accounting Firms in South Jakarta Pramudyaning Sari, Sophie; Hendrawan, Agus
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.v6i3.4729

The purpose of this study is to examine the influence of competence, time budget pressure, professionalism, and work experience on the audit quality produced by auditors. The research was conducted at Public Accounting Firms (KAP) located in South Jakarta. Using a quantitative approach, data were collected through questionnaires distributed to auditors working at Public Accounting Firms listed in the IAPI public accounting firm directory for the year 2025, using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that competence, professionalism, and work experience have a positive and significant effect on audit quality, while time budget pressure has a negative effect. These findings suggest that improving auditors’ competence, professionalism, and experience can enhance audit quality, whereas excessive time pressure may reduce it.

The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation Krisna Monica, Ni Kadek Dela; Purnamawati, I Gusti Ayu; 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.v6i3.4736

This study aims to determine several influencing variables, namely: (1) Financial Targets, (2) Financial Stability, Against Financial Report Fraud moderated by the Audit Committee variable. The population used in this study is the infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling using purposive sampling technique. The data collection method used is documentation, namely data obtained in the form of annual reports of each issuer of infrastructure sector companies listed on the Indonesia Stock Exchange in 2021-2023 and the literature study method is also applied by analyzing and analyzing various sources of literature related to this study. This research employs logistic regression analysis, with data processing conducted using the STATA software. The findings indicate that financial targets exert a significant negative impact on Financial Report Fraud, Financial Stability has a positive and significant effect on Financial Report Fraud, the Audit Committee weakens the negative effect of the influence of Financial Targets on Financial Report Fraud, the Audit Committee weakens the positive effect of Financial Stability on Financial Report Fraud.

Integration of Halal Lifestyle in the Value Chain of Tegal Batik Industry: UMKM Perspective Through Phenomenological Approach Masrukhan, M.; Salamah, Mar’atus; Faridah, Hidayatul; Hakim, Arif Rohman; Falah, Zidnal
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.v6i3.4737

The Tegal batik industry holds significant potential in supporting the halal economy by integrating halal lifestyle principles into its value chain. This study aims to explore the experiences of Tegal batik SMEs in implementing the halal concept, analyze the application of halal principles in the batik industry's value chain, and identify challenges faced in adopting halal practices. Using a qualitative approach with phenomenology and data triangulation, this research examines the perspectives of batik SME actors through in-depth interviews, observations, and document analysis. The findings indicate that adopting halal principles in the Tegal batik industry enhances product competitiveness in both domestic and international markets. However, major challenges include a lack of understanding of halal standards, the cost of certification, and difficulties in accessing global halal markets. Therefore, support from the government and relevant institutions in the form of education, training, and certification subsidies is crucial to accelerating halal lifestyle adoption in the batik industry.

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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

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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