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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

94 95 96 97 98

Exploring the Existence of Innovative Work Behavior among Government Employees in Meruya Selatan Sub-District Paijan; Hudaya, Agung; Syaifudin; Sugiharjo, Joko
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.v6i4.5012

This study aims to analyze the influence of transformational leadership and organizational justice on innovative work behavior, with work engagement as an intervening variable. The background of this research is based on the increasing demand for innovation in organizations, which requires leadership that inspires change and a fair organizational climate that fosters employee engagement and proactive behavior. The approach used is quantitative, with data collected through questionnaires distributed to 40 respondents selected using a saturated sampling technique. Data analysis was conducted using Structural Equation Modeling - Partial Least Square (SEM-PLS) with the SmartPLS 4.0 software.The results of the study indicate that: (1) transformational leadership has a positive and significant effect on work engagement; (2) organizational justice has a positive and significant effect on work engagement; (3) transformational leadership has a positive and significant effect on innovative work behavior; (4) organizational justice has a positive and significant effect on innovative work behavior; (5) work engagement has a positive and significant effect on innovative work behavior; (6) transformational leadership has a positive and significant effect on innovative work behavior through work engagement; (7) organizational justice has a positive and significant effect on innovative work behavior through work engagement. These findings highlight the essential role of transformational leadership and organizational justice in fostering employee engagement, which in turn enhances innovative work behavior within the organization.

Analysis of the Influence of Internal Factors on Firm Performance: A Systematic Literature Review Febriyanti, Angela Devi; Nugroho, Bernardus Yuliarto
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.v6i4.5017

This study aims to systematically examine the influence of capital structure, liquidity, and profitability on firm value and performance, based on nine scholarly articles published between 2012 and 2024. The method used is a Systematic Literature Review (SLR) with a PRISMA-based approach to select and analyze relevant articles. The synthesis results show that capital structure (measured by DER), liquidity (CR, FDR), and profitability (ROA, ROE, NIM) have varying effects depending on the industrial sector, research period, and geographical context. Capital structure tends to negatively affect firm performance when leverage is excessively high, while profitability generally correlates positively with firm value. Liquidity demonstrates mixed effects—both positive and negative—depending on how it is managed. This study contributes to the development of financial management and industrial engineering by emphasizing the importance of a holistic and data-driven approach in strategic corporate decision-making.

Exploring Psychological and Policy Drivers of EV Conversion on Urbanites Professionals Susanto, Prayogo Probo; Sanjaya, Rubin; Permata Cyntia Kristin, Angella; Akbar Manaf, Peri
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.v6i4.5023

The paper examines the direct influence of attitude on purchase intention toward EV adoption in Indonesia. This article also attempts to analyze the impact of social influence and government incentives on attitude and self-efficacy on perceived behavioral control. For research purposes, quantitative research was applied by conducting an empirical survey with the active participation of 191 urbanite car owners who live in metropolitan Jakarta in Indonesia. We use model principal component analysis (PCA) with partial least squares–structural equation modelling (PLS–SEM) (SmartPLS) for measurement and structural model analysis. This study explains how psychological considerations influence EV consumers' buying behavior and attitude more than policy drivers. The result shows how metropolitan consumers consider the interactions between attitude and purchase intention towards adopting electric vehicles in Indonesia. The practical implications of the research findings could provide managerial insight targeting consumers with the same characteristics, considering the size of this consumer in Southeast Asia, South Asia, and developing countries in Africa and South America (at least 10-15 metropolitan cities).

The Effect of Management Control System and Financial Leverage on Start-up Performance: Business Financial Literacy as Moderation Sihite, Henny Yunita; Aziza, Nurna
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.v6i4.5027

This study aims to examine the effect of management control systems and financial leverage on the performance of start-ups fostered by the Bengkulu University Technology Business Incubator (IBT). The sample in this study consists of 37 start-ups engaged in various business sectors, including agriculture, food and beverages, technology, and handicrafts. This study also analyzes the role of business financial literacy as a moderating variable that is expected to strengthen or weaken the effect of management control systems and financial leverage on start-up performance. Data analysis was conducted in two stages. The first stage used multiple linear regression to test the direct effect between the independent variables on start-up performance. The second stage uses Moderated Regression Analysis (MRA) to test the interaction effect between independent variables and moderating variables on performance. The regression model was analyzed using SPSS version 26 software, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests to ensure model validity. The results showed that management control system and financial leverage have a positive and significant effect on start-up performance. In addition, business financial literacy proved to have a significant moderating role, with a tendency to weaken the relationship between management control system and performance, and strengthen the relationship between financial literacy and performance.

Improving Freight Forwarding Efficiency Through Digital Innovation, Regulation, And Infrastructure As Mediation Sari, Mustika; Octaviani, Reni Dian; Nasution, Nursery Alfaridi
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.v6i3.5038

The research aims discusses the impact of digital innovation, regulation, and infrastructure on operational efficiency in the freight forwarding industry in Indonesia freight forwarding industry. The study explores how technologies such as Track and Trace systems, IoT, and machine learning are transforming logistics by enhancing transparency and efficiency. However, challenges such as readiness, accessibility, and regulation hinder optimal digital adoption. The research uses the SEM-PLS method to analyze data from 150 logistics companies, revealing that digital innovation and regulation significantly influence operational efficiency, primarily mediated through infrastructure. Accessibility, while not directly impactful, strengthens infrastructure, which indirectly enhances efficiency. This study provides a comprehensive perspective on the enablers and barriers to digital adoption, offering useful policy and managerial implications for the logistics industry in Indonesia. The study concludes that digital innovations, supported by infrastructure development and regulations, are critical to improving the performance of logistics operations, particularly in the context of the digital economy.

Analysis of the Influence of Social Media Content, Influencer Marketing, and Customer Reviews on Purchase Decisions in TikTok Shop Kristina, Erin; Realize, Realize
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.v6i3.5041

Abstract: This study aims to analyze the influence of social media content, influencer marketing, and customer reviews on purchasing decisions on TikTok Shop, as well as the factor underlying the increase in user transactions on TikTok Shop. This phenomenon is relevant given the high intensity of social media use as a means of promotion and consumer decision-making in the digital era. The study uses a quantitative approach with a survey method by distributing Likert-scale questionnaires to 150 respondents who are active TikTok Shop users in Batam City. Data testing was conducted through validity and reliability tests, classical assumption tests, and multiple linear regression analysis to measure both the simultaneous and partial effects of each independent variable on the dependent variable. The results of the analysis show that all three independent variables have a significant effect on purchasing decisions. Simultaneously, these three variables contribute 57.2% in influencing purchasing decisions. In the digital era, consumers no longer rely on a single source of information, but instead integrate various sources from content and testimonials to public figure opinions to make purchasing decisions. The increase in TikTok Shop usage, reflected in its high Gross Merchandise Value (GMV), can be explained by the significant roles of Social Media Content, Influencer Marketing, and Customer Reviews. These three factors have proven to be important drivers influencing users’ purchasing decisions on the platform. User behavior tendencies that differ by region are also acknowledged as contextual factors that may affect the study's results. Therefore, these findings can serve as a reference for businesses to adjust their digital marketing strategies on TikTok Shop. This study contributes by encouraging TikTok Shop sellers or users to develop creative, informative, and relevant content. Business actors can also collaborate with influencers whose image aligns with their brand and who have strong relationships with their followers. Encouraging customers to provide honest reviews can increase both the quantity and quality of testimonials.

The Influence of Person-Job Fit and Transformational Leadership on Performance at the Msme Bakpia Pathok 25 Pathok Jaya with Power Distance as a Moderating Variable Doloksaribu, Irfan Marulitua; Hadi, Syamsul; Septyarini, Epsilandri
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.v6i4.5063

This study aims to simultaneously analyze the influence of person-job fit and transformational leadership on employee performance, as well as examine how power distance acts as a moderating variable in this relationship. A quantitative approach with a causal method was used to test the cause-and-effect relationships between variables. The population of this research includes all 200 employees of Bakpia Pathok 25 Pathok Jaya, with a sample of 134 respondents selected through stratified sampling based on work divisions. Data were collected using a questionnaire, and data analysis techniques included descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity tests), and hypothesis testing using T-test, F-test, and coefficient of determination (R²) analysis. The results showed that person-job fit had a negative effect on performance, indicating that lower compatibility between individuals and their jobs leads to decreased employee performance. On the other hand, transformational leadership had a positive effect on performance, showing that a strong transformational leadership style can enhance employee performance. However, power distance as a moderating variable did not strengthen the effect of either person-job fit or transformational leadership on performance. Thus, although power distance plays a role in organizational dynamics, it does not serve as a decisive factor in reinforcing the relationship between leadership or job fit and employee performance. These findings have important implications for human resource management in creating an effective and adaptive work environment.

The Effect of Rating and Lifestyle on the Purchase Decision of Skincare Products of Somethinc Brand on Gen Z in Medan City (Case Study on Shopee Marketplace) Manik, Desma Erica Maryati; Rezeki, Sri; Tiffany, Tiffany
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.v6i4.5064

This study aims to analyze the influence of ratings and lifestyle on purchasing decisions for Somethinc brand skincare products on generation Z in Medan City through the Shopee marketplace. The research method uses a quantitative approach with data collection through questionnaires distributed to 400 Gen Z respondents. The results of the analysis show that ratings have a significant influence on purchasing decisions, indicating that consumer assessments and reviews play an important role in building trust in products. In addition, the respondents' lifestyles are also proven to have a significant influence, where consumer lifestyles and preferences influence the choice of skincare products. Simultaneously, ratings and lifestyle together have a significant influence on purchasing decisions for Somethinc products. This study provides important insights for skincare business actors to improve product quality and marketing strategies that are in accordance with the characteristics and lifestyle of Gen Z, especially on the marketplace platform.

Business Strategy Analysis of PT Kalbe Farma Tbk Using Strategic Management Approach Wati, Annisa Mahdia; R. Murhadi, Werner
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.v6i4.5068

This article aims to analyze the business strategy of PT Kalbe Farma Tbk, the largest integrated pharmaceutical company in Indonesia, in responding to the dynamics of the competitive and evolving pharmaceutical industry. This study applies a qualitative approach with a case study method based on secondary data, including company annual reports and strategic management literature. The analytical tools used include PESTEL, Porter’s Five Forces, Product Life Cycle, SWOT, Value Chain, and strategic matrices such as SWOT, SPACE, IE, BCG, and the Grand Strategy Matrix. The results show that Kalbe’s strengths lie in brand reputation, product diversification, and an extensive distribution network, with opportunities arising from digitalization trends and increased public health awareness. The recommended strategies are product development, market development, and forward integration. These strategies are deemed most appropriate based on the QSPM results and are expected to help Kalbe maintain its market leadership while achieving sustainable international expansion.

The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion Dyasnita, Kadek Dinda; Rasmini, Ni Ketut
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.v6i4.5073

The going concern audit opinion is a significant concern for auditors, investors, and other stakeholders as it relates directly to a company’s operational sustainability. This study aims to examine the influence of financial distress, leverage, company growth, and prior year audit opinion on the going concern audit opinion. The research was conducted on companies in the property and real estate, infrastructure, and transportation and logistics sectors listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consists of 150 companies with 450 observational data obtained through purposive sampling. Logistic regression analysis was used to test the relationship between variables. The results show that financial distress and company growth have a negative effect on the going concern audit opinion, while the prior year’s audit opinion has a positive effect. Leverage has no significant effect. These findings are useful for companies to improve financial performance to reduce the risk of receiving a going concern opinion, and for auditors to consider financial and historical factors objectively.

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Contact Name Ebit Bimas Saputra

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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