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Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
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
 93   94   95   96   97 
Analysis of Policy for Recovering Losses in State Revenue from Tax Crimes in Indonesia Jeremias, Jeffery; Adiwarman
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.v6i4.4901

Abstract

This study analyzes the policy of state loss recovery in state revenue from tax crimes in Indonesia, focusing on Minister of Finance Regulation (PMK) No. 17 of 2025. Using a qualitative approach with content and narrative analysis from interviews with the Directorate General of Taxes Officials, Academics, and Tax Consultants, this study identifies the urgency of formulating this PMK as a response to previous fragmentation and inefficiency in asset recovery, as well as the increasing complexity of tax crime modus operandi. PMK No. 17 of 2025 is an administrative implementing regulation rooted in the 1945 Constitution, and derives its authority from Laws and Government Regulations, serving to provide necessary technical and operational details. Its formulation process followed a participatory public policy cycle, involving cross-institutional coordination with entities such as the Ministry of Finance, the Attorney General's Office, and the Police, and includes mechanisms for regular evaluation. The policy's implementation adopts a holistic two-pillar approach: preventive through education and compliance improvement, and repressive through law enforcement and asset recovery, with a focus on efficiency and procedural simplification. While the policy design recognizes the importance of inter-agency coordination, operational challenges still require more detailed Standard Operating Procedures (SOP) strengthening. Adaptation to the digital economy and continuous innovation are essential to maintain the policy's future relevance, given the rapid development of crime patterns. Key challenges include consistent coordination, acceleration of legal processes, and enhancement of human resource capacity.
Influence of Country-of-Origin Reputation Towards Attitude and Intention to Adopt Chinese Electric Vehicle in Indonesia Aristanty, Maria Audrey; Wijaya, Grace; Mustikasari, Faranita
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.v6i4.4905

Abstract

This study aims to identify the factors that influence the adoption of Chinese electric vehicles in Indonesia. To achieve this, it employs a modified theory of planned behavior. The study initially examines how China’s country-of-origin reputation influence perceived risk and trust, and then how those influences attitude towards electric vehicle adoption. Furthermore, the study investigates influence of attitude, along with subjective norms and facilitating conditions towards intention to adopt electric vehicles from China. A total of 260 valid responses from consumers living in major cities in Indonesia were collected. The PLS-SEM method was used to analyze the data. It was found that Hypotheses 7 was rejected due to no significant effect, while other hypotheses were accepted and have significant effect. Facilitating conditions did not influence electric vehicle adoption intention in this study because most of the respondents came from high-income groups and were able to facilitate themselves with home charging devices. This result can be used as insight for government or car manufacturers to create suitable facilitating conditions that can improve adoption intention of Chinese electric vehicle in Indonesia for consumers who are unable to facilitate themselves.
Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City As'Ad, Akmal; Najmi, Muhamad; Saputra, Rizal; Mulyatno, Roni
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.v6i4.4907

Abstract

This study analyzes the effect of accounting knowledge, perceptions, and business scale on the use of accounting information in MSMEs in Cirebon City. Using quantitative methods with multiple linear regression, data were collected from 97 MSME respondents with annual revenue of at least Rp 50 million. Data collection was conducted during February-March. The results showed that accounting knowledge has a significant effect on the use of accounting information, while perception and business scale do not have a significant effect individually. However, the overall model is valid, indicating that all variables collectively have an impact on the use of accounting data. The findings support the importance of improving accounting literacy among MSMEs to improve financial decision-making.
Cyber Attacks on Financial Performance: Sharia and SDGs Perspective Hartutik, Hartutik; Aryani, Dwi Nita
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.v6i4.4918

Abstract

The objective of this study is to analyse the impact of cyber-attacks on the performance stability of Bank Syariah Indonesia (BSI) on  financial and non-financial performance indicators, including Capital Adequacy, Asset Quality, Management Quality, Income, and Liquidity. The research method employed is descriptive qualitative, with trend analysis conducted based on secondary data from BSI's annual and quarterly reports prior to and following the cyberattack incident. The findings indicated an upward trend in several performance indicators, reflecting the resilience of the financial performance despite the cyber-attack. BSI was able to maintain customer trust and recorded an increase in both sources of funds and assets. Furthermore, the research evaluated BSI's Shariah compliance and its contribution to the achievement of Sustainable Development Goal (SDG) 16, which focuses on strengthening inclusive, transparent, and accountable institutions. BSI's risk management was found to be at the composite level 2 (low-moderate). It is recommended that improvements be made to the cybersecurity systems, risk management, and the supervision of the Sharia Supervisory Board (DPS) in order to ensure the sustainability of Sharia compliance in every aspect of operations.
The Impact of Digital Transformation on Risk-Taking of Commercial Banks in Indonesia Hakim, Muhammad Lukman; Fauzi, Rizal Ahmad
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.v6i4.4975

Abstract

Background: Progress in digital technology has prompted commercial banks to undergo digital transformation to improve operational efficiency and consolidate risk management measures. The empirical relationship between bank risk-taking and digital transformation is however inconclusive and subject to contingencies. Purpose: The study aims to examine the effect of digital transformation on credit risk (Non-Performing Loan/NPL), insolvency risk (Z-score), and liquidity risk (Loan-to-Deposit Ratio/LDR) at Indonesian commercial banks during the period from 2014 to 2024. Design/methodology/approach: This study employs the quantitative technique of panel data regression of 10 Indonesian commercial banks. The Analytic Hierarchy Process (AHP) method is also employed to determine the priority between risk indicators affected by digital transformation in order to guarantee methodological triangulation. Findings/Result: The regression result indicates that digital transformation is statistically negatively correlated with credit risk (NPL), although the correlation is not significant at the 5% level. No significant relationship comes out of Z-score and LDR. AHP results identify that NPL has the highest priority weight of 0.7445, indicating that digital transformation activities are primarily focused on mitigating credit risk. Conclusion: Digitalization of Indonesian commercial banks could potentially reduce credit risk but needs further strengthening and testing to obtain statistically significant outcomes. Emphasis on NPL in AHP analysis highlights the strategic importance of credit risk management in digitalization. Originality/value (State of the art): This study contributes to the exceedingly small empirical literature on the impact of digital transformation on risk-taking in emerging banking markets. It combines econometric and decision-making approaches (regression and AHP) for a first-of-its-kind, combined look at the way digital initiatives prioritize different types of banking risks.
The Role of Fee-Based Income on the Financial Performance of Conventional Commercial Banks in Indonesia Abimanyu; Rustam, Rinaldi; Sutrisno, Mona Adriana
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.v6i4.4979

Abstract

This study aims to examine the role of Fee-Based Income on the financial performance of conventional commercial banks in Indonesia during the period 2018–2023. The primary focus of this research is to explore the contribution of Fee-Based Income to the total bank revenue, identify the factors driving the increase in non-interest income, and analyze its impact on financial performance indicators, particularly Return on Assets (ROA). The data used in this study is secondary data obtained from the annual reports of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. The variables analyzed include Fee-Based Income, Interest Rate, Inflation, Exchange Rate, as well as several financial ratios such as BOPO (Operating Expenses to Operating Income), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Return on Assets (ROA). Using a quantitative approach with statistical analysis methods, this study finds that Fee-Based Income shows a rising trend in its contribution to total bank revenue, driven by digital efficiency and product diversification strategies. The analysis also indicates that an increase in Fee-Based Income has a significant impact on bank profitability, as reflected in the ROA ratio. These findings offer both theoretical and practical contributions to understanding the shifting structure of banking income and strategies for improving the financial performance of conventional commercial banks in the digital era.
The Influence of Impulsive Buying and Fear of Missing Out on Financial Behaviour: The Role of Financial Literacy as a Moderator Rizky, Mega; Munawarah; Launa, Noval; Farid, Erwan Sastrawan
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.v6i4.4981

Abstract

The development of technology and social media has driven changes in consumer behaviour, particularly among the younger generation, shifting from conventional to online shopping. the ease of access to online shopping and the emergence of digital payment methods such as e-wallets and pay-later options can trigger impulsive buying behaviour and fear of missing out (FOMO), which in turn impacts individuals' financial behaviour. This study aims to analyze the influence of impulsive buying and FOMO on financial behaviour and explore the role of financial literacy as a moderating variable. This research employs a quantitative approach using a survey method involving 117 Palu City respondents with an income. the data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with the help of SmartPLS software. the results indicate that impulsive buying has a positive and significant effect on financial behaviour, while FOMO does not have a significant effect. Additionally, financial literacy does not moderate the relationship between impulsive buying, FOMO, and financial behaviour. these findings suggest that even though individuals may have good financial literacy, self-control remains a crucial factor in financial decision-making. This study contributes to the development of financial literacy by emphasizing cognitive aspects and the importance of strengthening affective aspects such as emotional control and resistance to social pressure.
Analysis of Transpolitan Program Development to Improve Superior Commodities Through the Role of BUMDes in Batu Betumpang Village, South Bangka Regency Maulita, Karil; Hariyanti, Dini; Adriana S, Mona
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.v6i4.4985

Abstract

This research analyzes the development of the Transpolitan Program aimed at enhancing leading commodities through the role of the Village-Owned Enterprise (BUMDes) in Batu Betumpang Village, South Bangka Regency. This village is one of the 52 National Priority Transmigration Areas with significant potential in agricultural, plantation, and fishery commodities, yet it faces challenges in optimization. The objectives of this study are to (1) analyze the influence of the Transpolitan Program on the development of leading commodities, (2) examine the role of BUMDes in the development of these commodities, (3) analyze the level of community financial literacy, and (4) formulate strategies and policy recommendations to strengthen the program. The method used is qualitative research with a descriptive approach. Primary data were collected through in-depth interviews and Focus Group Discussions (FGDs) with stakeholders, including the village government, BUMDes management, and community representatives. The collected data were analyzed using SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis and mapped onto a SPACE matrix to determine the strategic position. The research findings indicate that Batu Betumpang Village possesses significant strengths in the diversity and potential of its leading commodities, particularly rice, palm oil, and fisheries, supported by the national food self-sufficiency program. However, this development is hampered by serious structural weaknesses, such as the absence of an adequate irrigation dam, minimal road infrastructure, and a lack of local post-harvest processing facilities. The role of the BUMDes is identified as important in managing village assets and providing limited capital, but it is not yet optimal due to managerial constraints, a lack of innovation, and weak coordination. The community's financial literacy level shows foundational potential but is threatened by limited digital access and the risk of financial fraud. The SPACE matrix analysis places Batu Betumpang Village in the Aggressive quadrant, indicating that the village has strong internal strengths and external opportunities to proactively address existing weaknesses and maximize its growth potential.
The Influence of Workload and Reward on Employee Performance (Survey at PT. Bank Syariah Indonesia KCP Cianjur Employees) Kamal, Ananda Rizkia; Mulia Z, Faizal; 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.v6i4.4999

Abstract

This study aims to determine how much influence the workload and reward provision have on the performance of employees of PT. Bank Syariah Indonesia Kxp Cianjur. Respondents in this study were 40 people aimed at employees of PT. Bank Syariah Indonesia Kcp Cianjur. This research method uses a quantitative method with a descriptive and associative approach. In this study, a normality test, simultaneous statistical test (F test) and partial statistical test (T test) were carried out. The results of this study indicate that there is a simultaneous positive influence between Workload, Reward Provision and Employee Performance, with a result of 60,556> 2.84 which means that the F Calculation value is greater than the F Table. Meanwhile, partially Workload has a positive and significant effect on Employee Performance, this is evidenced by the value obtained from the T Calculation result which is 5,587 greater than the T Table which is 1,687, with a significance value of 0.000 <0.05. And the provision of rewards has a positive and significant effect on employee performance, this is proven by the value obtained from the results of the T count, which is 5.109, which is greater than the T table, which is 1.687, with a significance value of 0.000 <0.05.
The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023 Handayani, Ai; Sopian, Dani
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.v6i4.5003

Abstract

The consistent performance of the manufacturing sector in the first quarter of 2023 has had a significant impact on Indonesia's economic development, particularly in the face of ongoing economic uncertainty. This study employs a quantitative research methodology, utilizing both descriptive and verification analyses. Its aim is to provide a comprehensive overview of company performance while examining the relationship between the Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA). Quantitative methods are applied to a defined population or sample by collecting data using pre-established instruments and analyzing the results through statistical techniques. Descriptive analysis is used to outline the identified issues, while verification analysis assesses the validity of predetermined hypotheses. The verification analysis in this study includes classical assumption testing and hypothesis testing. A purposive sampling technique was adopted, where samples were intentionally selected based on specific criteria determined by the researchers. Out of a total population of 78 companies, only 10 were selected as samples that met these criteria. The F-table value was 2.78, and the calculated F-statistic was 76.67. Since the F-statistic exceeds the F-table value, the null hypothesis (H?) is rejected and the alternative hypothesis (H?) is accepted. This indicates that CR, TATO, DER, and NPM collectively influence Return on Assets. The coefficient of determination (R²) was 0.9842, suggesting that 98.42% of the variance in Return on Assets is explained by the independent variables CR, DER, TATO, and NPM, while the remaining 2.57% is attributed to other factors outside the scope of this study.

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