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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

91 92 93 94 95

The Influence of Innovation, Digital Literacy, and Entrepreneurial Literacy on Business Sustainability (Study on Food MSMEs in Sukabumi City) Nuraeni, Siti; Danial, R. Deni Muhammad; Zafar, Tetty Sufianty
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.v6i4.4791

This study aims to analyze the influence of innovation, digital literacy, and entrepreneurial literacy on business sustainability in the food MSME sector in Sukabumi City. Business sustainability is an important issue in facing market dynamics and competitive challenges, especially for small and medium business actors. The method used in this study is a quantitative method, which produces findings through statistical and measurement procedures. The approach applied is descriptive and associative, with a survey research type. The sample of this study consisted of 100 food MSME actors in Sukabumi City who were selected using probability sampling techniques, namely simple random sampling. Data were collected through questionnaires and the data analysis techniques used in this study were classical assumption tests, multiple correlation coefficients, determination coefficients, multiple linear regressions, and simultaneous (F test) and partial (T test) hypothesis tests. The results of the study indicate that innovation, digital literacy, and entrepreneurial literacy have a positive and significant effect on business sustainability, this can be seen from the calculated t value> t table, where the innovation variable has a calculated t value of 2.908> t table 1.661 and a significance value of 0.005 <0.05. Digital literacy has a calculated t value of 3.146> t table 1.661 and a significance value of 0.002 <0.05. And entrepreneurial literacy has a calculated t value of 5.255> t table 1.661 and a significance value of 0.000 <0.05.

Free Cash Flow, Leverage, and Firm Value: The Moderating Role of Managerial Ownership Ade Ermalini; I Dewa Nyoman Badera
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.v6i3.4795

The firm value represented by its share price often fluctuates. To select profitable investments, investors must be able to estimate firm value. The purpose of this study is to gather empirical evidence regarding the influence of free cash flow and leverage on firm value, and how managerial ownership moderates this influence. The study population includes all companies listed on the Indonesia Stock Exchange between 2021 and 2023, with a sample of 760 companies and 2,016 observations. Purposive sampling was used to choose the sample. This study uses moderated regression analysis with STATA application. The findings indicate that free cash flow has a positive effect on firm value, while leverage has no effect on firm value. On the other hand, managerial ownership does not play a role in moderating the effect of free cash flow and leverage on firm value.

The Impact of Digital Transformation and Income Diversification on Banking Stability in Asean-5 Emerging Countries Oktafianti, Putri Adellia; Danarsari, Dwi Nastiti
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.v6i4.4798

This research aims to analyse the impact of digital transformation and income diversification on banking stability in the ASEAN-5 emerging countries for the period 2014-2023. In recent years, banks are dealing with digital transformation to enhance operational efficiency and offer more innovative financial services, while diversifying revenue through non-interest income sources to reduce their reliance on interest income, which is vulnerable to fluctuations in interest rates. The research employed a purposive sampling method for a sample of 80 institutions in the ASEAN-5 emerging countries (Indonesia, Malaysia, Philippines, Thailand, and Vietnam) that fulfilled certain criteria. The estimation method employed is panel data regression utilizing the Dynamic System Generalized Method of Moments (GMM) —which allows researchers to address endogeneity issues in the relationships between variables— to examine the constructed model. The research results indicate that digital transformation has a negative impact on bank stability and takes time to show its positive impact. This result shows that the adoption of technology requires a significant investment at the beginning of implementation, but over time it will enhance bank's financial stability. Second, low-income diversification tends to decrease bank stability due to reliance on a single source of income, and when banks reach a certain level of income diversification, their stability will increase due to risk spreading. Finally, the moderating effect of income diversification on the relationship between digital transformation and bank stability, indicates that stability significantly increases when banks reach certain levels of income diversification and digital adoption.

The Influence of ESG Disclosure, Corporate Governance, and Financial Performance on Dividend Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2018–2022 Tondang, Riris Desy R; Wedari, Linda Kusumaning
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.v6i4.4802

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure, corporate governance (board size), and financial performance (ROA and ROE) on dividend policy among manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach with panel data regression and purposive sampling, 45 companies from the Basic Materials and Consumer Non-Cyclicals sectors were analyzed, resulting in 225 observations. The Fixed Effects Model (FEM) was employed based on the results of Chow and Hausman tests. The findings reveal that ESG disclosure, board size, ROA, and ROE each have a statistically significant positive effect on the Dividend Payout Ratio (DPR). This implies that companies with higher ESG performance, better governance structures, and strong profitability are more likely to distribute dividends. The study supports stakeholder theory, agency theory, and signaling theory, highlighting that non-financial disclosures such as ESG play a vital role in enhancing stakeholder trust and shaping dividend decisions. These results contribute to the growing literature on sustainable finance and offer practical insights for investors, regulators, and corporate decision-makers. The research underscores the importance of integrating ESG and good corporate governance into strategic financial policies, especially in the context of post-pandemic recovery and green economic transition.

The Effect of Financial Literacy, Risk Tolerance on Stock Investment Decisions through Financial Behavior as a Mediating Variable Hafitri, Nisa Elya; Norisanti, Nor; Saori, Sopyan
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.v6i4.4807

This study aims to analyze the effect of financial literacy and risk tolerance on stock investment decisions, with financial behavior as a mediating variable, on young investors who are members of the stock community on the Twitter application. Using a quantitative approach and causality associative design, this study involved 210 respondents selected through purposive sampling. Data were collected through a Likert scale-based online questionnaire and analyzed using a Structural Equation Modeling (SEM) model based on Partial Least Squares (PLS) through SmartPLS 4 software. The results showed that financial literacy has a significant positive effect on investment decisions, meaning that the higher the financial literacy, the better the investment decision. In addition, risk tolerance also has a significant positive effect, indicating that high risk tolerance encourages bolder investment decisions. Financial behavior is found to have a significant influence on investment decisions, indicating the importance of good financial behavior in improving the quality of investment decisions. Financial behavior is also proven to significantly mediate the relationship between financial literacy and risk tolerance on investment decisions, strengthening the influence of both variables. This study confirms the importance of financial literacy and positive financial behavior for young investors to improve risk analysis skills, avoid illegal investments, and maximize investment profit opportunities. The findings are expected to serve as a reference for the development of financial education and the formation of healthy financial habits among the younger generation.

The Effect of Financial Stressors, Financial Self Efficacy on Financial Satisfaction through Financial Behavior as a Mediating Variable Hadiyah; 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.v6i4.4808

This study is entitled The Effect of Financial Stressors, Financial Self-Efficacy on Financial Satisfaction through Financial Behavior as a Mediating Variable, with the object of research Gen Z in Sukabumi City. The purpose of this study is to analyze the effect of financial stressors and financial self-efficacy on financial satisfaction, with financial behavior as a mediator. The method used is quantitative approach with associative research type, involving 240 respondents selected using purposive sampling technique. Data were collected through an online questionnaire with a semantic differential scale, then analyzed using the SEM PLS method. The results showed that financial stressors have a significant negative effect on financial behavior and financial satisfaction, both directly and through financial behavior. Meanwhile, financial self-efficacy has a significant positive effect on financial behavior and financial satisfaction, both directly and indirectly. Financial behavior itself has a significant positive effect on financial satisfaction. The conclusion of this study is that financial behavior acts as an important mediator in strengthening the influence of financial self-efficacy and suppressing the negative impact of financial stressors on Gen Z financial satisfaction. This research is expected to provide new insights to improve the financial well-being of the younger generation in Sukabumi.

The Effect of Lifestyle on Financial Management: The Moderating Role of Financial Literacy among Millennial Workers in Sukabumi City Khaerunnisa, Salma; Norisanti, Nor; Komariah, Kokom
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.v6i4.4816

This study investigates the influence of lifestyle on financial management and examines the direct and moderating roles of financial literacy among millennial workers in Sukabumi City. A total of 155 respondents were selected using purposive sampling. Data analysis was conducted using path analysis with the bootstrapping method through SmartPLS 3.2.9 software. The findings reveal that lifestyle has a positive and significant effect on financial management. Similarly, financial literacy shows a positive and significant influence on financial management. Furthermore, financial literacy demonstrates a moderating effect by weakening the relationship between lifestyle and financial management, as indicated by a significant negative interaction effect. These results imply that enhancing financial literacy can help mitigate the potential adverse effects of an excessive lifestyle on financial management. This suggests the importance of integrating financial education programs into workplace development initiatives targeting millennials.

The Effect of Work-Life Balance on Employee Performance Mediated by Job Satisfaction at Bela International Hotel Ternate M. Saleh, Risaldi; M Alhadar, Fadhliah; A Kamis, Ruslan
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.v6i4.4820

The objectives of this study are: (1) To test whether work-life balance affects employee performance at Bela Internatinonal Hotel Ternate; (2) To test whether work-life balance has an effect on job satisfaction at Bela International Hotel Ternate; and (3) to test whether job satisfaction affects employee performance at Bela International Hotel Ternate; (4) To test whether work-life balance has an effect on employee performance mediated by job satisfaction at Bela International Hotel Ternate. The number of research samples was 108 employees of Bela International Hotel Ternate. The test tool used is stuctural equation modeling (SEM) using the smart partial least square (PLS) statistical program as a statistical test tool. The results of the study show that: (1) Work-Life Balance has a positive and significant effect on employee performance at Bela International Hotel Ternate. The results of this study mean that employees with a good work-life balance will have a balance in personal and work matters; (2) Work-Life Balance has a positive and significant effect on job satisfaction at Bela International Hotel Ternate. The results of this study mean that, the higher employee job satisfaction, the more employee performance increases; (3) Job Satisfaction has a positive and significant effect on employee performance at Bela International Hotel Terante; (4) Work-Life Balance has a positive and significant effect on employee performance through job satisfaction as a mediating variable at Bela International Hotel Ternate.

The Effect of Financial Literacy, Income Level on Financial Well-Being through Financial Behavior as a Mediating Variable Ramadhani, Salsa Diva; 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.v6i4.4838

This study is entitled The Effect of Financial Literacy and Income Level on Financial Well-Being through Financial Behavior as a Mediating Variable with the research object of the Indonesian Action Figure Collector (KAFI) community. This study aims to analyze the extent to which financial literacy and income level affect financial well-being through financial behavior as an intermediate variable. The method used is quantitative with an associative design, using purposive sampling technique on 225 respondents from a total population of 18,000 KAFI members. Data were collected through observation, questionnaires, documentation, and literature study, then analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results showed that financial literacy, income level, and financial behavior each have a significant positive effect on financial well-being. In addition, financial behavior is proven to significantly mediate the effect of financial literacy and income level on financial well-being. These findings confirm the importance of financial education not only to increase understanding, but also to encourage wise financial behavior, so that financial well-being can be achieved optimally, especially in young groups who tend to be consumptive.

The Influence of Emotional Intelligence and Communication Competence on Employee Performance in Non-Bank Financial Service Institutions (Cooperatives) by Affective Commitment as a Mediating Variable: A Literature Review on Human Resource Management Kase, Ratna Eunike; FoEh, John E.H.J.
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.v6i4.4845

The existence of qualified Human Resources in an association is an advantage over other resources in order to accomplish association objectives, to accomplish these objectives human resources do have show aligned performance. Employee performance goes beyond mere task completion but also the capacity to self-regulate, regulate sentiment in interpersonal connections, communication skills to carry out tasks/services to customers and commitment to giving themselves as part of the association and its accomplishments. This article reviews the influence of emotional intelligence, communication skills and affective commitment on employee performance. This research aims to design a hypothesis of the connection among variables so that it be able to be utilized in ensuing studies. The outcomes of the review in this research are: 1) emotional intelligence alters performance; 2) communication skills affect performance; 3) affective commitment alters performance and 4) affective commitment mediates the connection among emotional intelligence and employee performance.

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Home Page

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Editorial Team

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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