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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

92 93 94 95 96

Policy Analysis of Central Java Governor Regulation Number 60 of 2019 Concerning Regional Poverty Alleviation Strategy of Central Java Province 2019-2023 Towards Poverty in Central Java Province Pattiasina, Koresy Wilma; Syofyan, Syofriza; Suparyati , Agustina
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.v6i4.4849

This research aiming to analyze the Policy of the Governor of Central Java Regulation No. 60 of 2019 concerning the Regional Poverty Alleviation Strategy of Central Java Province for 2019-2023 on poverty in Central Java. The data of this study is secondary data sourced from the Central Statistics Agency of Central Java. The analysis methods used were descriptive statistics, data collection with random effect model (REM) and Class Typology with the number of objects in 35 districts / cities in Central Java Province. The results of the study revealed that simultaneously the dimensions of education, health, employment, basic infrastructure, food security and policy dummy had a significant impact with an adjusted r- square value of 0.364909 or 36.4% on poverty in Central Java. Partially, health indicators are life expectation, one of the basic infrastructure indicators, namely access to proper drinking water sources and dummy policies have a negative and significant effect on poverty. employment indicator, namely the open unemployment rate, has a positive and significant influence on poverty, while the education indicator, namely the pure participation rate of high school / equivalent, has a positive and insignificant influence on poverty and one of the indicators of basic infrastructure, namely proper sanitation and food security, namely the average calories consumption per capita, has a negative but not significant effect on poverty. The results of Classes typology analysis also revealed a number of districts / cities that have undergoing changes after the implementation of the policy.

Implementation of Shared Services through ICT Budget Consolidation in the Ministry of Finance Eni Sulistyowati, Eni; Hidayat, Yahya Rachmana; Komaruddin; Waluyo, Surryanto Djoko
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.v6i4.4854

The government's ever-increasing Information and Communication Technology (ICT) spending is often inefficient due to duplication, silos, and separate management across work units. To address this, the Ministry of Finance implemented a shared services approach to consolidate the ICT budget. This study aims to evaluate the successful implementation of this program based on Burns and Yeaton's (2008) five success factors: strong project management capabilities, leadership support, effective communication, strong change management, and a phased implementation approach. The study used qualitative methods. The results indicate that the implementation of shared services successfully reduced duplication of ICT infrastructure by 65%, saved approximately IDR 350 billion in the first year of procurement, and accelerated the procurement process by up to 25%. However, challenges remain, such as the dynamics of human resource transfers that could potentially disrupt sustainability, the risk of losing momentum during phased implementation, and suboptimal consolidation due to the presence of two data centers, more than 300 applications, and limited interoperability. Recommendations include involving HR units in strategic ICT planning, competency regeneration through young human resources, application rationalization, data center consolidation, and the implementation of shared services nationally. This study contributes to strengthening integrated ICT management strategies in the public sector and provides policy recommendations to support digital government reform.

Audit Judgment in Task Complexity: The Role of Audit Expertise and Big Five Personality Rizkiah, Galuh Mutiara; T, Sutrisno; Prihatiningtia, Yeney Widya
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.v6i3.4857

This study aims to examine the influence of audit expertise and task complexity on audit judgment by incorporating the Big Five personality traits as moderating variables. The research is motivated by the low quality of audit judgment in the public sector, as reflected in recurring audit findings, including those at the Ministry of Public Works and Housing (PUPR). We collected data using a quantitative causal approach through a questionnaire survey involving 164 auditors at the Inspectorate General of the Ministry of PUPR. The analysis technique applied was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results indicate that both audit expertise and task complexity have a significant positive effect on audit judgment. The personality traits of conscientiousness, extraversion, and openness to experience strengthen these relationships, while neuroticism weakens them. Meanwhile, agreeableness moderates only the relationship between audit expertise and audit judgment, but not the relationship between task complexity and audit judgment. This study contributes to the broader understanding of the auditor’s personality role in improving audit judgment quality, particularly among internal auditors in the public sector, an area that has received limited research attention.

Analysis of the Impact of KAP Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report LAG Heru
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.v6i4.4858

This study aims to investigate the impact of public accounting firm (KAP) reputation, profitability, institutional ownership, and the existence of audit committees on audit report lag in publicly listed businesses within the primary consumer goods sector on the Indonesia Stock Exchange. This study adopts a quantitative research methodology, utilizing multiple linear regression analysis and gathering data through documentary research. The study population comprises 131 enterprises, from which a purposive sampling technique was employed to choose 87 sample entities. The data processing and analysis included descriptive statistics, diagnostic evaluation of classical assumptions, multiple linear regression modeling, determination of the coefficient of determination, and hypothesis testing. The empirical findings indicate that the reputation of the KAP, profitability, institutional ownership, and the audit committee have a statistically significant negative impact on audit report latency. The modified R-squared value of 0.252 signifies that around 25.2% of the variance in audit report latency is explained by the independent variables, while the remaining 74.8% is due to external factors not considered in this study. The author recommends that future research consider the addition of moderating or intervening variables, such as audit quality, company size, or operational complexity, to obtain more comprehensive results.

The Effect of Sales Growth and Interest Expense on Financial Health Saputra, Riyan; Dewi, Intan Pramesti
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.v6i4.4864

This research aims to analyze the effect of growth sales and interest expense on financial health. As awareness of the importance of sustainability increases, The financial health of the company is an important indicator in assessing the company's ability to fulfill its short-term and long-term obligations and maintain the stability and continuity of its business. This research uses a quantitative approach with a causal type, utilizing data from in the Consumer Non-Cyclicals sector This research was conducted on companies included in the sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024, the total number of companies that meet the criteria is 114 companies, from the total population, the researcher took a sample of 100 companies using the stratified random sampling technique, which is a random sampling technique by considering the representation of various sub-sectors in the Consumer Non-Cyclicals sector. So this research shows that Growth Sales and Interest Expense have a significant influence on financial health. It is hoped that these findings will provide insight for company management to implement sustainable strategies to maintain financial health stability.

Customer Satisfaction As A Mediator of The Influence of E-Marketing on Brand Image In XYZ Company Ridwan Ramadhan; Sofiati, Nunung Ayu; Sudaryo, Yoyo; Ali, Mochamad Mukti; Alfarisi, Ade Salman; Luntungan, Irving Ignatius Paul; Sakti, Anggono Raras Tirto
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.v6i3.4874

This study aims to analyze Customer Satisfaction as a mediator of the influence of E-Marketing on Brand Image at PT. XYZ E-Marketing, which includes Information, Service Existence, Service Responsiveness, Purchase Transaction Process, and Usefulness, has been well owned by the company. Customer Satisfaction, which includes the dimensions of Product Quality, Service Quality, and Price, is at a satisfactory level, while Brand Image, which includes Reputation, Recognition, Affinity, and Brand Loyalty, is also considered good by customers. With the cluster random sampling technique, a sample of 150 respondents was obtained from a population of 1,235 customers. Based on SEM analysis using the LISREL 8.80 program, the results showed that E-Marketing has a significant partial influence on Customer Satisfaction of 51.2% and on Brand Image of 17.3%. While Customer Satisfaction has a significant partial influence on Brand Image of 30.1%. Furthermore, from the Sobel test, it is known that Customer Satisfaction has a significant influence in mediating the E-Marketing Mix on Brand Image, with a mediator influence of 15.5%. This finding highlights the importance of optimizing E-Marketing strategies to increase Customer Satisfaction and strengthen Brand Image in the eyes of customers.

The Influence of Product Innovation and Knowledge Management on Competitive Advantage: Study on Haus X Arief Muhammad Choco Cheese Crunchy Made With Kitkat Citra, Adriana Widya; Hatammimi, Jurry
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.v6i3.4875

Haus is a phenomenal contemporary beverage sector UMKM. Since its establishment in June 2018, it has expanded throughout Indonesia with 221 branches and more than 500 Huling (Haus Keliling) fleets. This study aims to analyze the impact of product innovation and knowledge management on Haus's competitive advantage. A quantitative approach with a causal design was employed to evaluate the influence of product innovation and knowledge management on competitive advantage. Using a purposive sample approach, 180 Haus customers in the Jabotabek region were given an online questionnaire to complete in order to gather data. The study's findings indicate that knowledge management and product innovation both partially and concurrently improve competitive advantage.

Implementation of the Non-Tax State Revenue Policy on the Use of Forest Areas in Controlling Mining Activities in Forest Areas Almansuri, Anton; Wicaksana, Harits Hijrah; Mariam, Siti; Waluyo, Surryanto Djoko
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.v6i4.4878

This study examines the implementation of Non-Tax State Revenue – Forest Area Utilization (PNBP-PKH) as an instrument for controlling mining in forest areas. The background is the high economic contribution—PNBP-PKH reached IDR 2.42 trillion (2021), IDR 2.88 trillion (2022), and IDR 2.55 trillion (2023)—but accompanied by net deforestation of 104,000 ha (2021–2022). A qualitative descriptive method was used through interviews with six key informants from the government and business actors. The results show that impact category-based tariffs (L1–L3) encourage early reclamation, but are hampered by institutional coordination, regional verification capacity, unintegrated cross-ministerial information systems, and suboptimal business actors. Several companies experience administrative delays and spatial data discrepancies. The conclusion is that digital integration, increased regional technical capacity, and simplified procedures are needed to strengthen the dual role of PNBP-PKH as a fiscal and environmental policy.

PKM Mural in Maumere 2 Catholic Elementary School Building Hekopung, Yesita Madona Vikmart Mada; da Silva, Maria Rut Xaveriana; da Silva, Maria Imakulata
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.v6i4.4891

Visual Communication Design is a study program that operates in the creative industry. Students are required to practice and dedicate their knowledge to the surrounding community, so that they can feel the benefits of the knowledge they gain. The lecturers involve students to join in applying knowledge to benefit society. The application of the knowledge gained during college includes basic drawing courses, nirmana dwimatra courses, and basic illustration courses. From the basics of this lecture, the lecturer is finally able to see how students are able to work. It is hoped that the resulting work will be able to have a good impact on the community around Sikka Regency and the wider community in East Nusa Tenggara. SDK Maumere 2 was founded in 1904 on July 28, but the government decree only took effect in 1981 on April 11. This Catholic elementary school area is located close to the St. Yosef Maumere Cathedral area and the school environment is located in the middle of Maumere city center. The buildings at SDK Maumere 2 have undergone several renovations and have begun to change from the original building to a newer building. Utilization of the construction of each building in the SDK Maumere 2 area has maximized the availability of existing locations. The theme of the mural that will be created is the activities of elementary school students, the concept of the galaxy and the ocean. The part of the wall that will be depicted is the outer wall of the school. This mural activity was carried out based on a request from SDK Maumere 2 to create a more aesthetic school environment. It is hoped that this mural will be able to provide new enthusiasm in the school environment.

The Effect of Team Collaboration and Adaptability on Employee Performance at the BPSDM of the Ministry of Home Affairs Atayya, Sayyid Muhammad; Sutrisno, 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.v6i4.4894

This study aims to determine the effect of team collaboration and adaptability on employee performance at the Human Resources Development Agency (BPSDM) of the Ministry of Home Affairs of the Republic of Indonesia. The method used in this study is a quantitative method with a multiple linear regression approach. Data were collected through questionnaires and analyzed using SPSS software version 25. The results of the analysis showed that there were no multicollinearity and heteroscedasticity problems in the regression model used. Partially, the team collaboration variable has a positive and significant effect on employee performance with a significance value of 0.053 and a t-count value of 1.960. The adaptability variable also has a positive and significant effect with a significance value of 0.000 and a t-count value of 7.410. Simultaneously, team collaboration and adaptability have a significant effect on employee performance with a calculated F value of 155.423 and a significance of 0.000. The coefficient of determination (R²) value of 0.791 indicates that 79.1% of the variation in employee performance can be explained by these two variables. These findings reinforce the importance of team collaboration and adaptability in improving employee performance in government agency environments. Therefore, organizations are advised to strengthen teamwork culture and develop employee adaptive capabilities in order to achieve organizational goals optimally.

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Editorial Address Case Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

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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