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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

96 97 98 99 100

Enhancing Customer Satisfaction in Commuter Rail Services through Multimodal Integration and Digital Payment Adoption: A Case Study in Greater Bandung Saribanon, Euis; Nugroho, Agus; Nurhayati, Siti; Susanthi, Novi Indah; Ratnasari, Devi
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.v6i4.5131

This study evaluates customer satisfaction with Commuter Line services in Area II of Bandung during the new normal era. The study focuses on multimodal transportation integration and digital payment system implementation. A survey was conducted with 616 respondents representing the various demographics of service users. The results of the analysis show that customers are highly satisfied with the provided services, especially regarding cleanliness, comfort, and digital accessibility. Technology application and improved accessibility have proven to be key factors in creating a positive travel experience. However, Importance Performance Analysis (IPA) results indicate that improvements to the bank transfer payment system are needed to meet customer expectations. These findings provide a foundation for developing adaptive, responsive, and inclusive strategies to improve the quality of public transportation services.

The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality Listya Dewi, Putu Dias; Yasa, Gerianta Wirawan
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.v6i4.5135

This study was conducted to examine the effect of shareholder pressure, profitability, leverage, and company size on the sustainability report quality. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used was purposive sampling, which resulted in 27 companies as samples with a total of 77 observation data. Data analysis was carried out using the multiple linear regression method. The results showed that shareholder pressure and profitability have no effect on the sustainability report quality. Leverage and company size have a positive effect on the sustainability report quality.

Customer Preference Analysis: Why are R1 450VA Electricity Customers not Interested in Increasing Power? (A Case Study of PT PLN Batam Customers) Siallagan, Asihon; Maharani, Anita; Maria, Maya
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.v6i4.5152

This study analyzes the preferences of R1 450VA electricity customers at PT PLN Batam who are not interested in increasing their electricity capacity, even though a free program is available. The study aims to identify the factors influencing customers' decisions, including preferences, economic factors, the effectiveness of promotions, perceptions of benefits and risks, and long-term uncertainties. This research adopts SEM with PLS approach using SmartPLS 4 Software. Data were collected through questionnaires and interviews with active customers and internal documents from PT PLN Batam. Findings confirmed that service quality has a positive and significant effect on customer satisfaction and subsequently the decision to enhance their capacity. Additionally, the decision is also directly influenced by the economic capability. Furthermore, trust and promotion do not affect customer satisfaction directly in relation to the capacity increase program. Customer satisfaction is shown to mediate the relationship between several factors and the decision to enhance capacity. In summary, to improve customer participation, PT PLN Batam should prioritize enhancing the service quality, education and promotion strategies, customer profiling, uncertainty resolution, and trust building.

The Influence of Education Service Quality on School Selection Interest with School Image as a Mediating Variable at SMA X Bandung Setiawaty, Susanti; Saputra, Bobby Wiryawan
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.v6i4.5226

This study aims to analyze the effect of educational service quality on school choice interest with school image as a mediating variable at SMA X in Bandung City. The quality of education services is measured based on the dimensions of reliability, responsiveness, assurance, empathy, and tangibles. School image is assessed through personality, reputation, value, and corporate identity. School choice interest includes attention, interest, need, enjoyment, and motivation. A quantitative approach was applied using a survey method involving 238 respondents consisting of students and parents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that: (1) educational service quality has a positive and significant effect on school image; (2) educational service quality has a positive and significant effect on school choice interest; (3) school image has a positive and significant effect on school choice interest; and (4) school image significantly mediates the relationship between educational service quality and school choice interest. The findings highlight the importance of enhancing educational service quality to build a strong school image and attract student and parent interest in choosing a school.

Uncovering the Ethical Dilemma of Creative Accounting Practices in Micro Enterprises from the Perspective of Internal Stakeholders Mutira, Putri; Palestin, Iqbal; Purwanto, Sri
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.v6i4.5283

The practice of creative accounting in micro enterprises is often an adaptive strategy to maintain business continuity in the midst of economic pressures and limited resources, but this practice also raises significant ethical dilemmas from the perspective of governance and financial statement integrity. This research aims to uncover the ethical dilemmas faced by internal stakeholders including business owners, financial staff, and operational managers in understanding and responding to creative accounting practices in the micro business environment. Using a qualitative approach with exploratory case studies, data was collected through in-depth interviews with six informants from three micro-enterprises in the West Java region who were selected purposively. Data analysis was carried out with thematic methods to identify thought patterns, ethical justifications, and internal decision-making dynamics. The results show that creative accounting practices are often seen as pragmatic solutions to access funding, meet fiscal targets, or maintain a business's reputation, even though it is realized that it has the potential to violate the principles of honesty and accountability. Internal stakeholders face tensions between business interests and professional ethical values, which are influenced by financial literacy levels, external pressures, and organizational culture. The conclusion of this study emphasizes the importance of strengthening ethical awareness and internal governance in micro enterprises as a contribution to the development of more responsible accounting practices, as well as as the basis for the formulation of assistance and education policies for micro business actors.

The Impact of eWOM, Brand Image, and Brand Trust on Millennial Fashion Purchase Decisions on Shopee Maulana, Aldi; Ali, Mochammad Mukti
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.v6i4.5299

Millennials shop for stylish items on Shopee, and this study analyzes how eWOM, brand image, and brand trust influence their purchasing choices. A total of 75 people participated in a survey-based quantitative analysis. SEM was utilized to analyze the data, along with SmartPLS. Based on the data, it is clear that a positive brand image and brand trust significantly influence purchasing choices, while negative eWOM has the opposite effect. The study shows that the level of consumer trust in the brand is the most important factor when making a purchase. With an R-squared value of 0.685, we can see that these three factors explain 68.5% of the variation in consumer purchases. This finding emphasizes the importance of actively managing eWOM, strengthening brand image through digital branding strategies, and increasing trust through service and transparency. This study concludes that digital marketing strategies that focus on brand reputation and customer satisfaction will have a positive impact on purchasing decisions and loyalty of millennial consumers in e-commerce.

Supplier Performance Enhancement for Sugar Product Competitiveness at PG. Rajawali II, Sindanglaut Unit, Cirebon Regency Uljanah, Lulu; Azhar, Lea Haifa; Khaliq, Ruly Irfan Nur; Hidayat, Yayat Rahmat
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.v6i4.5308

This study aims to analyze the influence of contract farming, information sharing, and communication quality on supplier performance and its impact on sugar product competitiveness at PG. Rajawali II Sindanglaut Unit, Cirebon Regency. The research method used was quantitative with a survey approach involving 110 sugarcane farmers selected through proportional random sampling. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS. The results indicate that contract farming, information sharing, and communication quality significantly affect supplier performance. Furthermore, supplier performance is proven to enhance sugar product competitiveness. The contract farming variable contributes the largest total effect (0.417), followed by communication quality (0.460) and information sharing (0.179). These findings confirm that effective collaboration between farmers and sugar factories, supported by transparent communication and accurate information sharing, is a key factor in improving product competitiveness. The implications of this study highlight the need to strengthen partnerships through sustainable contract farming, enhanced information access, and improved communication quality between suppliers and producers.

Influence Green Energy Awareness and Price Perception Towards Customer Satisfaction with the Decision to use Renewable Energy as an Intervening Variable (A Study on the Environment of PT PLN UP3 North Banten) Fajar, Romi Anugerah; Tjahjaningsih, Endang
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.v6i4.5355

The global reliance on fossil fuels has been proven to accelerate the pace of global warming, making the transition to renewable energy and the implementation of energy efficiency measures an urgent necessity. This study aims to analyze the influence of Green Energy Awareness and Price Perception on Customer Satisfaction, with the Decision to Use Renewable Energy as an intervening variable among medium and high-voltage customers within the operational area of PT PLN UP3 Banten Utara. A quantitative approach was employed by collecting primary data through questionnaires distributed to 100 respondents using a non-probability sampling technique. The data were analyzed using multiple linear regression and the Sobel test to examine the mediating effect. The findings indicate that both Green Energy Awareness and Price Perception have a positive influence on the decision to use renewable energy. Furthermore, Green Energy Awareness, Price Perception, and the Decision to Use Renewable Energy all positively influence Customer Satisfaction. The decision to use renewable energy mediates the effect of Green Energy Awareness and Price Perception on Customer Satisfaction. These findings provide valuable insights for the development of renewable energy initiatives in Indonesia.

The Effect of Promotion and Price of Electrifying Vehicle PLN on Consumer Decisions to use Electric Vehicles and its Impact on Consumer Satisfaction (Study at PT. PLN (Persero) UP3 North Banten) Saripudin, Ruslan; Rizal, Alimuddin
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.v6i4.5356

The title of this research is The Influence of PLN's Electrifying Vehicle Promotion and Price on Consumer Decisions to Use Electric Vehicles and Its Impact on Consumer Satisfaction; A Study at PT. PLN (Persero) UP3 North Banten. The purpose of this research is to analyze the promotion and perception of PLN's electrifying vehicle price influence on consumer decisions to use electric vehicles and impact on consumer satisfaction. The research method used is a quantitative method with a type of relationship that explains the relationship between independent, intervening and dependent variables. Data analysis with correlation analysis, determination analysis and regression analysis, where the data source is the respondents' answers to the questionnaire they received, with a sample size of 96. The results of the research show that the promotion and perception of PLN's electrifying vehicle price influence consumer decisions to use electric vehicles and impact on consumer satisfaction which is derived into seven research hypotheses. The main suggestion of the research is that the Management of PT. PLN (Persero) UP3 North Banten must be able to campaign for the transition of vehicles with fossil fuels to electric fuels, because it is relatively more environmentally friendly and cheaper.

The Role of Renewable Energy and Green Finance in Environmental Sustainability in East Kalimantan (Case Study: The Green Province Program of the East Kalimantan Provincial Government) Roshada, Fariz Farhan; Ramdan, Abidea Bima; Ramdan, Darmawan; Paselle, Enos
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.v6i4.5376

The issues of climate change and environmental degradation demand a transformation in development towards a more sustainable direction. One strategy adopted is the development of renewable energy and the implementation of green financing schemes, particularly at the regional level. This study aims to analyze the role of renewable energy and green financing in supporting environmental sustainability in East Kalimantan through the implementation of the Green Province Program. This research uses a qualitative descriptive approach based on literature review, with secondary data collected from various scientific sources and policy documents. The results show that although there was a decline in the Environmental Quality Index (IKLH) between 2020 and 2022, an improvement trend began to appear in 2023 and 2024 along with the increased implementation of programs such as communal solar power plants (PLTS), green microcredit, and the distribution of FCPF funds worth USD 20.9 million. The findings also highlight the importance of synergy between stakeholders and the need to scale up the revitalization of new and renewable energy infrastructure. With more thorough planning and adequate resource allocation, the Green Province Program has the potential to become a model for regionally-based low-carbon development and support the achievement of Sustainable Development Goals (SDGs) 7 and 13.

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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