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DFAME Digital Financial Accounting Management Economics Journal
Published by Awatara Publisher
ISSN : -     EISSN : 30251079     DOI : https://doi.org/10.61434/dfame
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
DFAME Digital Financial Accounting Management Economics Journal is an interdisciplinary publication that examines the impact of digital transformation on finance, accounting, management, and economics. The journal explores how digitalization affects business practices and the economy, including digital strategies for efficiency and competitiveness. It also considers economic changes like market shifts and workforce effects due to digitalization. Notably, the journal is bilingual, accepting articles in English and Indonesian, aiming to be a resource for academics, professionals, and decision-makers addressing technological challenges. DFAME encourages interdisciplinary collaboration and innovative research in these fields, publishing three times a year through AWATARA Publisher in Indonesia since 2023. The journal comes out three times a year, in February, May, August, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 3 No 4 (2025): November" : 5 Documents clear
Strategi Branding Digital UMKM Pariwisata untuk Meningkatkan Daya Saing Destinasi Wisata Lokal di Jawa Tengah Syafi'ah, Syafi'ah; Putranto, Afif Hendri; Siti Masrokhah; Wisanggeni Bagus Anggoro; Tiyan Fatkhurrokhman
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.321

Abstract

This study examines the digital branding strategies implemented by tourism-based MSMEs in Central Java to enhance the competitiveness of local destinations. The study employs an exploratory approach to understand the digital communication practices carried out by business actors, focusing on the use of visual content, cultural narratives, and digital interactions as key components shaping brand identity. The findings show that MSMEs rely heavily on social media platforms to showcase destination uniqueness and build emotional engagement with potential visitors. The study identifies several major challenges, including limited technical skills, inconsistent brand identity, and weak digital reputation management, which hinder the effectiveness of branding strategies. The study emphasizes that strong branding requires improved digital competence, structured brand identity planning, and enhanced capability in handling online reviews. The study suggests that digital training, technical assistance, and multi-stakeholder collaboration are essential to strengthen the marketing foundation of local tourism destinations. Future research is encouraged to explore more specific models of branding assistance, incorporate emerging digital technologies, and involve broader tourism stakeholders in strengthening destination competitiveness.
Risk-Based Tax Compliance: Analisis Penerapan Manajemen Risiko dalam Pengelolaan Kewajiban Pajak Perusahaan Purwantini, Heni; Hasibuan, Reza Rahmadi
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.322

Abstract

This study examines the implementation of risk management in corporate tax obligations using a risk-based tax compliance approach. Companies face complex transactions, regulatory changes, and intensified tax oversight, increasing the potential for reporting errors. The study employs a qualitative exploratory method, including in-depth interviews, observations, and internal document analysis, to understand risk identification, mapping, mitigation, and internal control processes. Findings indicate that companies systematically identify risks, use risk matrices to prioritize control measures, and strengthen mitigation procedures through multilayer verification and digital technology utilization. Internal coordination, structured documentation, and employee training are key factors in successful implementation. The application of risk management not only reduces audit findings and reporting errors but also fosters a sustainable compliance culture. This study contributes theoretically by expanding the literature on risk-based tax compliance and provides practical implications for companies to develop adaptive and systematic compliance strategies.
Pengaruh Inovasi Produk Dan Brand Image Terhadap Keputusan Pembelian Produk Kosmetik Lipstik Hanasui (Studi Kasus Pada Mahasiswa Stie Wikara) Utami, Indri Putri; Suhendi, Dede; Sulistyanto, Tri Hadi; Darmawan, Meimey
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.323

Abstract

This research is motivated by the rapid growth of the cosmetic industry in Indonesia, particularly in lipstick products which are an essential need for women. Although Hanasui is known for its affordable prices and unique product innovations such as the Mattedorable Lip Cream Matcha Latte Edition, in 2024 Hanasui did not release any new innovations, while its competitors continued to innovate. This gap indicates the need for an in-depth analysis of product innovation and brand image on purchase decisions. The main objective of this study is to analyze the influence of product innovation and brand image on the purchase decision of Hanasui lipstick among undergraduate students at STIE Wikara. This research used a quantitative approach with descriptive and causal designs, data collection through questionnaires distributed to undergraduate students at STIE Wikara, and data analysis using SmartPLS to test the measurement and structural models. The results showed that product innovation had a positive and significant effect on purchase decisions, while brand image did not have a significant partial effect. However, simultaneously, product innovation and brand image had a significant effect on purchase decisions. In conclusion, product innovations relevant to consumer trends and needs can increase the purchase decisions of Hanasui lipstick, while brand image needs to be strengthened to support the implemented innovations. This research contributes to the development of marketing management knowledge and provides practical applications for companies to enhance competitiveness through product innovation and brand image strengthening. 
Pengaruh Arus Kas Operasi, Financial Leverage Dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Nurmeilita, Tasha; Elisabect, Elisabect; Izzati, Nur; Adilatu, Muhamad
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.324

Abstract

This study aims to examine the effect of operating cash flow, financial leverage, and liquidity on stock return in companies listed on the Jakarta Islamic Index (JII) for the period of 2021–2023. The research is motivated by the fluctuation in stock returns and financial conditions of JII companies, which are influenced by various fundamental factors. This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from 10 actively listed companies in the JII. The results show that, partially, operating cash flow has no significant effect on stock return, financial leverage also shows no significant effect, and liquidity likewise does not significantly affect stock return. Simultaneously, the three variables do not have a significant impact on stock return. These findings suggest that stock returns in JII companies during the observed period are influenced by other factors beyond operating cash flow, financial leverage, and liquidity. This research is expected to provide useful insights for investors, companies, and capital market regulators in making strategic decisions in the Islamic stock market. 
Pendekatan Inteligent Capital Dan Digital Literacy Terhadap Resiliensi Umkm, Studi Pada Daerah Pedesaan Di Purbalingga Pratiwi, Agustin Riyan; Hendrawan, Martin; Wulan, Tyas Rahayu
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 4 (2025): November
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i4.312

Abstract

Economic uncertainty highlights the importance of strengthening micro, small, and medium enterprises (MSMEs) resilience as a key pillar of a resilient economy. Existing studies on MSME resilience mainly emphasize external factors such as government policy, collaboration, and business strategies, while internal intangible resources remain underexplored. This study aims to analyze the effect of intellectual capital on MSME resilience, with digital literacy as a mediating variable. This research adopts a quantitative approach using survey data collected from rural MSME actors. Data analysis was conducted using multiple regression and mediation analysis. The results show that intellectual capital has a significant positive effect on MSME resilience. Intellectual capital also significantly influences digital literacy, which in turn positively affects MSME resilience, indicating that digital literacy partially mediates the relationship between intellectual capital and MSME resilience. These findings suggest that strengthening intellectual capital enhances MSME resilience both directly and indirectly through digital literacy. This study contributes to the literature by integrating intellectual capital and digital literacy into a resilience framework. Practically, the findings imply that MSME development policies should prioritize capacity building and digital literacy to foster sustainable resilience, particularly in rural areas.

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