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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

95 96 97 98 99

The Impact of Environmental, Social, Governance, and Sustainability Committee Disclosure on Corporate Value and Reputation Hia, Esteti Handayani; Gunawan, Juniati
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.v6i4.5074

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure and the Sustainability Committee on company value and reputation. The data used in this study is secondary data sourced from annual reports and the official website of the Bumi Global Karbon (BGK) Foundation for non-financial sector companies during the period 2020-2022. The research sample was selected using purposive sampling, resulting in 69 companies as the sample. The data analysis used for hypothesis testing was panel data regression analysis using the Eviews 12 program. The results of the study indicate that social performance disclosure has a positive effect on company value. The results also show that governance performance disclosure has a positive effect on company reputation. The findings of this study provide information that social performance and governance performance play an important role in enhancing company value and reputation. The level of a company's concern for sustainability is one of the considerations for investors when making investment decisions.

The Influence of Company Size, Intergovernmental Revenue, and Leverage on Financial Performance: A Case Study of Regency Governments in West Java Province Putri, Nenden Dinah
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.v6i4.5078

This study aims to examine the influence of company size, intergovernmental revenue, and leverage on the financial performance of regency governments in West Java Province. A quantitative research approach was employed, utilizing descriptive analysis and panel data regression techniques. The study is based on secondary data drawn from the APBD (Regional Budget) financial reports and the balance sheets of local governments in West Java for the period 2019–2023. The analysis results indicate that company size, intergovernmental revenue, and leverage do not significantly affect financial performance. A larger company size does not necessarily lead to improved financial performance; rather, the effectiveness of budget management and fiscal policy plays a more pivotal role. Dependence on central government transfers does not always yield positive outcomes and may reduce regional incentives to enhance locally-generated revenue (PAD). Meanwhile, leverage demonstrates a positive correlation with financial performance, but its impact is statistically insignificant, suggesting that the effectiveness of debt utilization and fiscal strategy is more crucial in ensuring regional financial stability.

The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals Kurniasih, Cucu; Rachmawati, Rima
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.v6i4.5082

This study aims to analyze the influence of internal control systems, human resource competence, and information technology implementation on the effectiveness of financial management at Bandung District Public Hospitals (RSUD). A quantitative method was applied using a survey approach with questionnaires distributed to 64 respondents, including finance staff, data entry personnel, and system operators. Data processing using multiple linear regression method with the help of SPSS software. The results of the study indicate that the internal control system and HR competency have a significant positive impact on the effectiveness of financial management. In contrast, the implementation of information technology through the Hospital Management Information System (SIMRS) does not show a significant impact. These findings suggest that effective financial management is more strongly influenced by internal control quality and individual capability rather than by the mere presence of information systems. The adjusted R square value of 0.829 indicates that the three independent variables explain 82.9% of the variation in financial management effectiveness. This research highlights the importance of strengthening human resource competence and implementing effective internal control systems in hospital financial management. Furthermore, optimizing the use of information technology is necessary to enhance its contribution to financial performance.

Analysis of Stray Kids Brand Ambassadors on Purchase Decisions with Brand Awareness as a Mediating Variable Firdiena, R. Viera Raina; Komariah, Kokom; Mulia Z, Faizal
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.v6i4.5100

This study aims to analyze the impact of Brand Ambassadors on purchasing decisions for Ultra Milk UHT milk products with Brand Awareness as a mediating variable. The focus of this study is Ultra Milk consumers in Sukabumi City using quantitative approach and descriptive-verification method. Data were obtained from 200 respondents selected through purposive sampling technique and analyzed using AMOS 29 software. The results of data processing show that brand ambassadors have a significant effect on brand awareness (C.R = 4.282 > 1.65 with p-value = 0.000 < 0.05). Furthermore, brand ambassadors have a significant effect on purchase decisions (C.R = 2.977> 1.65 with a p-value = 0.003 <0.05). Then, brand awareness has a significant effect on purchase decisions (C.R = 5.412 > 1.65 with a p-value = 0.000 < 0.05). In addition, brand awareness acts as an effective mediator in the relationship between brand ambassadors and purchase decisions (sobel test = 3.338> 1.65 with p-value= 0.000< 0.05). Thus, brand awareness is able to bridge the influence of brand ambassadors on purchase decisions among Ultra Milk consumers in Sukabumi City.

The Effect of Product Quality, Service, Brand Image, and Availability on Customer Loyalty with Satisfaction as a Mediation Variable (Study at Astra Isuzu Harapan Indah) Irfan Rizki, Muhammad; Munawar, Fansuri
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.v6i4.5105

This study examines the effect of product quality, service quality, brand image, and spare part availability on customer loyalty, with customer satisfaction as a mediating variable. The research involved customers of Dealer AI Harapan Indah who had used its services and purchased spare parts in the past two years. A quantitative approach was applied using purposive sampling of 300 respondents, and data were analyzed with the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results indicate that product quality (p-value= 0.000), service quality (p-value = 0.004), brand image (p-value = 0.010), and spare part availability (p-value = 0.001) have significant positive effects on customer satisfaction. Customer loyalty is directly influenced by product quality (p-value = 0.026) and customer satisfaction (p-value = 0.004), while spare part availability, service quality, and brand image affect loyalty indirectly through satisfaction. Product quality is the most dominant factor in shaping loyalty, aligning with commercial vehicle users’ emphasis on reliability and durability. These findings underscore the importance of improving product reliability, ensuring consistent after-sales service, maintaining brand perception, and securing sustainable spare part availability to strengthen long-term customer loyalty.

The Role of Managerial Ability in Moderating the Effect of Corporate Social Responsibility and Environmental Uncertainty on Tax Avoidance in Multinational Companies Listed in the LQ45 Index for the Period 2019–2023 Fauziani, Annisa Rizqi; Abdul Hr, Radhi
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.v6i4.5106

This study aims to determine the influence of corporate social responsibility and environmental uncertainty on tax avoidance practices and to evaluate the role of managerial ability in moderating the relationship between the two independent variables with tax avoidance. The research method used is a descriptive and verification method through a quantitative approach. The data analyzed came from the financial statements of multinational companies with the LQ45 index listed on the IDX in 2019-2023. The sampling technique used a purposive sampling technique with samples of multinational companies with the LQ 45 index listed on the IDX in 2019-2023 and the analysis method used was multiple linear regression analysis. The results of the study indicate that corporate social responsibility has a positive effect on tax avoidance while environmental uncertainty has no effect. Managerial Ability is proven to be able to moderate in a positive direction the influence of corporate social responsibility and environmental uncertainty on tax avoidance.

The Strategic Role of Leadership Agility and Entrepreneurial Orientation in Fostering Innovation Ambidexterity and Enhancing Competitive Advantage Winarsih, Tutik; Yuniningsih, Yuniningsih; Suhartini, Dwi; Handayani, Wiwik
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.v6i4.5111

This research delves into how leadership agility and entrepreneurial orientation impact innovation ambidexterity and competitive advantage strategically, taking into consideration both direct and indirect effects. Using a quantitative approach with an explanatory research design, the study conducted a survey of all 90 small culinary businesses in Surabaya City using a census sampling method. Data collection was done through structured questionnaires and analysis was performed using SmartPLS 3.0. The results indicate that both leadership agility and entrepreneurial orientation have a significant positive effect on innovation ambidexterity. Furthermore, these antecedent variables exert a substantial impact on competitive advantage. Notably, innovation ambidexterity plays a mediating role, reinforcing its function as a critical mechanism linking internal capabilities to strategic outcomes. The originality of this study is in its detailed examination of small food businesses, a sector that has not been fully explored. It sheds light on how these companies can use their internal strengths to improve their competitive edge. This research adds to the conversation about Sustainable Development Goals (SDGs), with a specific focus on SDG 8 (Promoting Jobs and Economic Growth) and SDG 9 (Encouraging Industry, Innovation, and Infrastructure). It emphasises the role of flexible leadership and entrepreneurial planning in promoting creativity and resilience in small businesses.

The Cashless Payment Paradox in Sustainable Consumption Trends: Between Efficiency and Overconsumption Fitriyani, Fitriyani; Afrizal, Yogi Hady
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.v6i4.5116

This study aims to examine the contradictory nature between the benefits and risks arising from the use of cashless payment systems in relation to sustainable consumption patterns in society. Employing a qualitative approach, this research seeks to explore in depth the contradictory aspects between the convenience offered by cashless payments and the principles of sustainable consumption, which emphasize environmental preservation. The research is centered in the city of Makassar. The findings reveal that cashless payment systems function as a double-edged sword: on one hand, they provide efficiency and ease in transactions; on the other hand, they carry significant, often hidden, risks of promoting overconsumption, especially in the absence of strong self-control and adequate systemic interventions in the use of such digital payment technologies. The implications of this research are expected to offer valuable insights for policymakers, business practitioners, and consumers on how to harness digital payment technologies to support more sustainable consumption patterns, while mitigating the risks of overconsumption that may be detrimental to both individuals and the environment.

The Effect of ESG Risk Rating and Ownership Concentration on Firm Value: Leverage and Size as Moderation Alfredo, Harold Kevin; Mufahamah, Euis; Anita, Anita; Wuryanti, Lestari
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.v6i4.5126

This study aims to analyze the effect of leverage and company size as moderating variables on the relationship between ESG Risk Rating and ownership concentration on firm value. This research is included in the type of quantitative research and uses companies listed on the Indonesia Stock Exchange and have an ESG Rating value by Morningstar Sustainalytics. This research method uses linear regression in calculating the effect of independent variables (ESG Risk Rating, and ownership concentration) moderated by Leverage, and Firm Size variables on the dependent variable (Tobin's Q). The results found that the impact of firm size and leverage on the moderation of ESG score with firm value and the moderation of ownership concentration with firm value is not uniform. Specifically, leverage exerts a more substantial effect as a moderator between ESG risk score and ownership concentration and firm value than firm size.

The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value Dwiananda, Ni Kadek Dina; Wirawati, Ni Gusti Putu
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.v6i4.5129

This study examines the relationship between the implementation of green accounting and the disclosure of carbon emissions and the value of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021–2023. The foundation of this study is the significance of environmental sustainability in corporate operations, particularly in sectors that generate necessities for the community. Implementing green accounting and carbon emission disclosure can help companies achieve their goal of increasing their value by improving their reputation with investors and the general public. This study used panel data samples and multiple linear regression analysis. Purposive sampling methods were used to choose 56 businesses as samples. Based on sustainability and the company's annual report, 168 observations were made. This study indicates that implementing green accounting and carbon emission disclosure greatly raises the company's worth.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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

Abstract

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Abstract

Abstract

Abstract

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