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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

89 90 91 92 93

The Role Of Islamic Leadership On Employee Performance: The Mediation Role Of Employee Engagement Azizah, Alissa
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.v6i3.4751

Leadership has an important role in improving employee performance in a com-pany. As is the case with the Islamic leadership style that has existed since the time of the Prophet with the four known characteristics, namely Shidiq, Amanah, Fato-nah, and Tabligh. Testing the direct and indirect influence of Islamic leadership traits on employee performance is the aim of this research, by using employee involvement as a mediating variable. Explanatory research with primary data at the Tritya Eye Clinic collected through an online Google Form questionnaire. The research results show that the nature of Islamic leadership has a direct influence on employee performance. And employee involvement is only able to mediate the nature of Islamic leadership (shidiq) on employee performance.

Customer Retention Strategy through Churn Prediction in Four-Wheeled Vehicle After-Sales Services Using Big Data Analytics Puspa Dewani, Bella; Subroto, Athor
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.v6i3.4753

Customer churn prediction has become a critical aspect of business analytics, particularly in the automotive after-sales service industry. This study aims to develop an effective predictive model for identifying customers at risk of churn using big data analytics and machine learning techniques. The research focuses on four-wheeled vehicle after-sales services provided by Brand X, leveraging historical customer data over a seven-year period. Two machine learning algorithms Decision Tree and Random Forest were applied to classify churn behavior. Feature importance analysis was conducted to identify key variables influencing churn, including Warranty Status, Total Service Frequency, and Dissatisfaction Level. The models were evaluated using accuracy, sensitivity, specificity, confusion matrix, and feature importance metrics.. The findings suggest that integrating big data analytics with ensemble machine learning methods enhances churn prediction accuracy, enabling targeted customer retention strategies. This research contributes both academically and practically by providing a robust predictive framework for churn management in the automotive after-sales sector.

The Influence of Corporate Social Responsibility (CSR) and Liquidity on Firm Value: Role Moderation Size Company on Property Real Estate and Construction Company Nurkomala, Nita; Fauzia, Putri; Yulianto, Agung
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.v6i4.4756

Increasing the worth of the company is one of its main goals in order to attract investors. One of the most crucial components is firm value since it can serve as a benchmark for business performance, which investors can assess from the perspective of corporate social responsibility. The study's goal is to look into how corporate social responsibility and things that affect cash flow affect the value of a company. The study also seeks to know how company size affects income and liquidity-firm value relationships. The analysis includes IDX-listed companies from 2020 to 2023. The sampling method was taken using a purposive sampling table with predetermined criteria, the data that fell into the criteria were 33 data samples. MLR and MRA analyzes were done in SPSS 25 to evaluate this notion. This study found that firm size moderates the CSR-firm value link. On the other hand, CSR boosts firm value. Even though liquidity doesn't change firm value, company size doesn't affect the link between liquidity and value.

The Influence of Organizational Virtuousness and Psychological Capital on Organizational Citizenship Behavior with Happiness at Work as a Mediator (Study on Bank Employees in the Special Region of Yogyakarta) Nur Cahyono, Hutdi; Rosita Endang Kusmaryani
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.v6i3.4758

This study explores how Organizational Virtuousness and Psychological Capital influence Organizational Citizenship Behavior (OCB) among bank employees in Yogyakarta, with Happiness at Work as a mediating factor. It aims to provide insights into promoting positive employee behavior and well-being amid high-stress banking environments. This study uses a quantitative explanatory approach to explore the causal relationships between Organizational Virtuousness, Psychological Capital, Happiness at Work, and Organizational Citizenship Behavior (OCB) among banking employees in DIY, employing closed-ended questionnaires, Structural Equation Modeling (SEM), and mediation analysis to test the hypotheses. This study concludes that both Organizational Virtuousness and Psychological Capital significantly enhance Happiness at Work, which in turn positively influences Organizational Citizenship Behavior (OCB). Happiness at Work acts as a key mediator, with indirect effects from both Organizational Virtuousness and Psychological Capital on OCB exceeding their direct effects. These findings highlight the importance of fostering optimism, integrity, and resilience to promote employee well-being and prosocial behavior. Organizations are advised to develop supportive cultures and implement targeted programs that build psychological resources and ethical values. Keyword: Bank Employees, Happiness at Work, Organizational Citizenship Behavior (OCB), Organizational Virtuousness, Psychological Capital

The Effect of Time Budget Pressure, Locus of Control and Work Stress on Auditor's Dysfunctional Behavior With Machiavellian Characteristics As A Moderating Variable Nazihah, Yasmin; Taufan, Januar
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.v6i3.4760

The purpose of this study is to examine he influence of time budget pressure, locus of control, and job stress on dysfunctional auditor behavior, with Machiavellian traits as a moderating variable. The research is motivated by the increasing number of audit irregularities that have impacted the decline in audit quality. The study was conducted on auditors working at Public Accounting Firms in the South Jakarta area. The method used is a quantitative approach with data collection through questionnaires, and data analysis using Structural Equation Modeling with the SmartPLS version 4.1 application. The results show that time budget pressure and Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, while locus of control has a significant negative effect. Job stress does not have a significant effect. In the moderation test, only Machiavellian characteristics were proven to significantly and negatively moderate the relationship between locus of control and dysfunctional behavior, while other moderation relationships were not significant. These findings highlight the importance of managing work pressure and understanding individual auditor characteristics to prevent dysfunctional behavior and maintain audit quality.

Cosmetic Product Packaging Return Program As A Strategy To Improve Gen-Z Consumers' Purchase Intention in Indonesia Vivie Anggra Kusuma; Premananto, Gancar Candra
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.v6i3.4766

This study aims to analyze the influence of packaging return programs using the Theory of Planned Behavior approach—comprising attitude, subjective norm, and perceived behavioral control—on Gen Z consumers’ purchase intention toward cosmetic products. A quantitative research design was employed, using an online questionnaire to collect data from 300 Gen Z respondents across various regions in Indonesia. All participants had experience purchasing cosmetic products and were aware of packaging return programs. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. This study evaluates the impact of a cosmetic packaging return program on Generation Z’s purchase intention in Indonesia, employing a Theory of Planned Behavior (TPB). Survey results from 300 respondents indicate that perceived behavioral control (PBC) is the strongest predictor of purchase intention (?=0.47), followed by subjective norms (?=0.45) and attitude (?=0.21) affects purchase intention for cosmetics with packaging return programs. The model’s strong explanatory power is confirmed by an R² value of 0.607 for purchase intention. These findings emphasize that marketing strategies for Indonesia’s cosmetic industry must align with sustainability issues by leveraging psychological and social approaches to foster responsible consumer behavior among Gen Z. The study provides practical implications for the industry to design eco-friendly initiatives that resonate with the values and lifestyles of younger generations.

Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review Lia Lestari, Desak Nyoman; Meutia, Inten; Sari, Rela
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.v6i4.4768

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economies of developing countries, yet they continue to face significant challenges in modernizing accounting practices. This study aims to identify trends, challenges, and strategies in promoting the modernization of MSME accounting through a Systematic Literature Review (SLR) approach. The literature analyzed comprises 30 selected articles out of 346 publications published between 2018 and 2025, sourced from leading academic databases such as Emerald Insight, DOAJ, and ResearchGate, and indexed in reputable databases including Scopus, Copernicus, Sinta, or published in international scientific conference proceedings. The review findings indicate that institutional pressures, such as government regulations and market expectations, greatly influence the adoption of modern accounting practices, alongside internal factors such as financial literacy and business leadership. Accounting technologies, including Accounting Information Systems (AIS), e-payment, and fintech, have proven to enhance financial reporting efficiency, yet are hindered by low digital literacy and infrastructural limitations. This study emphasizes that MSME accounting modernization requires a contextual approach that considers social, cultural, technological, and institutional aspects unique to each country. These findings may serve as a basis for formulating policies to support increased transparency, accountability, and sustainability of MSMEs in developing countries.

An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability Prasetyawati, Tyas; Ferina, Ika Sasti; Yusnaini
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.v6i4.4770

This study aims to examine the development of sustainability reports and the factors that influence them. The research method employed is a Systematic Literature Review (SLR). This study presents 30 research articles obtained from the Scopus, Emerald, and Sinta databases, which were then classified according to specific criteria. The articles reviewed span from 2021 to early 2025. The development of research on sustainability reports has become an increasingly important topic. The findings indicate that research trends on sustainability reports have continued to grow each year. This suggests that both the public and the government are beginning to recognize the importance of environmental sustainability. The analysis reveals that several factors influence sustainability reports, such as leverage, firm size, and profitability. This study is expected to make an academic contribution by providing a comprehensive understanding of sustainability reports and offering directions for future research.

The Effect Of Green Banking Activities On Green Banking Performance Mediated By Sustainable Green Financing Thesalonica, Tennie; Setyawan, Ignatius Roni
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.v6i3.4772

This study aims to analyze the determinants of green banking performance, specifically green banking activities mediated by sustainable green financing, by comparing conditions before and after Covid-19 amidst the phenomenon of banking digitalization. The researchers hypothesize a significant and positive relationship between green banking activities, green banking performance and sustainable green financing, as well as a significant and positive relationship between sustainable green financing and green bank performance. Additionally, the researcher examines the differences in the impact of green banking on sustainable green financing and green bank performance before and after COVID-19. The research method used is Ordinary Least Square with the Causal Step method to test the mediation variable and Moderated Regression Analysis to test the moderation variable using SPSS. The results of this study have important implications and can serve as a reference for banks in Indonesia in identifying factors that influence green bank performance and as a consideration in the development of green banking in the future, given the limited research on this topic in Indonesia.

Analysis Of The Effect Of Workload And Work Environment On Employee Satisfaction And Performance PT XYZ Using SEM Aisyah Elvina, Helga; 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.v6i3.4774

This study aims to determine whether there is an influence between workload and work environment on employee satisfaction and performance at PT XYZ. The sample of this study was 122 employees who were directly involved in operations. and the method applied was SEM. The results of this study are that workload and work environment significantly influence employees' job satisfaction. workload and work environment have a significant effect on employee performance. Furthermore, employee satisfaction has a notable effect on employee performance. For further research, it is recommended to expand the variables studied.

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Home Page

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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

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