cover
Contact Name
Indra Surya Permana
Contact Email
awatara.res@gmail.com
Phone
+6285224708332
Journal Mail Official
awatara.res@gmail.com
Editorial Address
Jl. DR. Cipto Mangunkusumo No.29, Kesambi, Kec. Kesambi, Kota Cirebon, Jawa Barat 45132
Location
Kota cirebon,
Jawa barat
INDONESIA
DFAME Digital Financial Accounting Management Economics Journal
Published by Awatara Publisher
ISSN : -     EISSN : 30251079     DOI : https://doi.org/10.61434/dfame
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.
Articles 49 Documents
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Pada Sentra Batik Wastralingga Kabupaten Purbalingga Purnomo, Dinnas
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 2 (2025): MEI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.32

Abstract

This study aims to analyze and determine the effect of Product Quality and Price on Customer Satisfaction, so that it becomes a suggestion for solving the Wastralingga party's problems and can be used as additional literacy for further research. The research method used is quantitative, questionnaire data of 77 respondents came from consumers of Sentra Batik Wastralingga. The sampling technique used stratified random sampling. Questionnaire data was measured using a Likert scale. This study uses multiple linear analysis with the help of the SPSS version 26 program. The results of this study indicate that the variables of product quality and price have a significant effect on customer satisfaction at "Sentra Batik Wastralingga"
DAMPAK PENINGKATAN TARIF PPN TERHADAP OMZET PENJUALAN PADA PT XYZ Nikmatul Ula Wila; Nur Aini Anisa2
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 1 (2025): FEBRUARI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.106

Abstract

Ula Wila, Nikmatul, 2062401774, "The Impact of Increased VAT Rates on Sales Revenue at PT XYZ," Youth College of Economics, Advisor Nur Aini Anisa, M.Pd. The purpose of this research is to determine the impact of the increase in VAT rates on the sales revenue at PT XYZ. In our surroundings, transactions often occur with the imposition of taxes that are very relevant to Indonesian citizens, and these taxes are objective and not subjective in nature; the tax in question is Value Added Tax (VAT). This research is of a qualitative nature. Data collection techniques used include observation, interviews, and documentation. This research utilizes both primary and secondary data. The results of this research indicate that the increase in the VAT rate from the initial 10% to 11%, which took effect on April 1, 2022, resulted in a decrease in sales revenue at PT XYZ, primarily due to an increase in selling prices.
ANALYSIS OF THE IMPLEMENTATION OF TRANSFORMATIONAL LEADERSHIP AND DIGITAL TRANSFORMATION IN ORGANIZATIONAL EFFECTIVENESS Farhan Akbar Salim Rangkuti; Marlon Sihombing
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 4 (2024): NOVEMBER 2024
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i4.108

Abstract

The Post Office is a government organization that facilitates the public with communication tools such as mail and parcel delivery services. The role of the Post Office in the digital era and the implementation of transformational leadership at the Kisaran Post Office. The Post Office originally served mail and parcel delivery, but it has now expanded to provide services such as Western Union and utility bill payments. This research aims to understand the implementation of transformational leadership by executive managers at the Kisaran Post Office and the impact of digital transformation on organizational effectiveness. This research uses a descriptive qualitative method with purposive sampling techniques and involves three informants as a source of information. Primary data is obtained through structured interviews with informants, while secondary data comes from literature reviews, observations, and field documents. Data analysis is conducted continuously until the data is fully collected. The research results show that: (1) Executive managers at the Kisaran Post Office do not fully implement transformational leadership but use a combination of leadership styles. (2) The implementation of digital transformation at the Kisaran Post Office is going well but has some shortcomings. In conclusion, this research identifies that the Kisaran Post Office has not fully implemented transformational leadership, and there is still room to improve the implementation of digital transformation to enhance organizational effectiveness.
Pengaruh Stres Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Owabong Water Park Purbalingga Fadli Amrillah, Malik
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 1 (2025): FEBRUARI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.218

Abstract

Owabong Water Park Purbalingga in 2023 still has problems related to job satisfaction. Based on pre-research interviews and data obtained, there is still a phenomenon of excessive work stress and lack of work motivation given to some employees. This study aims to determine the extent to which work stress and work motivation influence the job satisfaction of Owabong Water Park Purbalingga employees. This study uses a descriptive method through a quantitative approach with the help of SPSS version 26.0. The population of this study was 121 Owabong employees, while the sample used in this study was taken randomly with a total of 55 people. The results of this study indicate that work stress has a negative and significant effect on job satisfaction. Work motivation has a positive and significant effect on job satisfaction. In addition, work stress and work motivation simultaneously affect job satisfaction. The coefficient of determination of 0.463 means that this research variable only has an effect of 46.3% on job satisfaction, and the remaining 53.7% is influenced by other factors not examined in this study. The suggestion in this study is that work stress at Owabong Water Park Purbalingga should be given more attention because work stress must be adjusted to work motivation, such as getting more bonuses or awards if the specified target is achieved, which will increase job satisfaction.
Analisis Laporan Keuangan Guna Menilai Kinerja Keuangan PT Campina Ice Cream Industri Tbk Pada Masa Pandemi Covid-19 Masulia, Ananda
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 1 (2025): FEBRUARI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.222

Abstract

Financial performance is the condition of company’s financial position based on goals, standards and criteria set by PT Campina Ice Cream Industri Tbk. This study aims to determine and analyze the financial performance of PT Campina Ice Cream Industri Tbk using the liquidity ratio, solvency ratio, activity ratio, and profitability ratio. The type of research method used is a descriptive research method with a secondary quantitative approach from the annual financial statements and semester financial statements of PT Campina Ice Cream Industri Tbk for the 2019-2021 period and obtained from the Indonesia Stock Exchange website (www.idx.co.id) and PT Campina Ice Cream Industry Tbk website (www.campina.co.id), which was carried out using Microsoft Excel 2013 and Financial Ratio Calculators. The results of this study indicate that the financial performance of PT Campina Ice Cream Industri Tbk when measured based on ratio analysis, liquidity conditions and solvency during the 3-years period of financial conditions at PT Campina Ice Cream Industri Tbk can be said to be good, this is due to current assets in the company can be managed properly. As measured by the activity ratio and profitability ratio on return on equity can be said to be not good, but on net profit margin, and return on assets can be said to be quite good.
Pengaruh Disiplin Kerja, Lingkungan Kerja dan Pelatihan Kerja Terhadap Kinerja Karyawan NM Eyelashes Purbalingga Adam, Duki Adam
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 1 (2025): FEBRUARI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.223

Abstract

NM Eyelashes Purbalingga in 2023 there will still be problems related to employee performance, from interviews and pre-research data, problems of low work discipline were found as indicated by high levels of tardiness and absenteeism, as well as less than optimal work environments and uneven job training. This research aims to analyze the influence of work discipline, work environment, and work training on employee performance. Using quantitative descriptive methods with the help of SPSS version 26.0, this research involved 36 employees with a saturated sampling technique. The research results show that partially work discipline, work environment, and work training each have a positive and significant influence on employee performance. Simultaneously, these three variables contribute to employee performance with a coefficient of determination of 54.8%, so 45.2% is influenced by other variables not studied. So companies are expected to apply sanctions for disciplinary violations, maintain a positive work environment, and provide equitable and sustainable training so that employee performance can improve and problems are resolved.
Pengaruh Ketidakamanan Kerja Terhadap Kinerja Karyawan Yang Dimediasi Oleh Kesejahteraan Subjektif : Peran Modal Psikologis Sebagai Pemoderasi Aprilria, Irene Paskah Aprilria; Kurniasih, Retno
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 2 (2025): MEI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i2.269

Abstract

Job insecurity can have a significant impact on employee performance, especially in the highly competitive hospitality industry. This study aims to analyze the effect of job insecurity on employee performance mediated by subjective well-being and examine the role of psychological capital as a moderator. The method used is a quantitative approach with a survey and convenience sampling technique on employees of ASTON Purwokerto Hotel & Convention Center. The sample consisted of 45 respondents. Testing with Linear Regression Analysis, Sobel Test, and Residual Method showed that: (1) Job insecurity has a negative effect on employee performance, (2) Job insecurity has a negative effect on subjective well-being, (3) Subjective well-being has a positive effect on employee performance, (4) Subjective well-being mediates the relationship between job insecurity and employee performance, and (5) Psychological capital moderates the relationship between job insecurity and subjective well-being. Psychological capital is proven to strengthen the relationship. The implications of this study indicate that companies need to pay attention to employee well-being and develop training programs that improve employee psychological capital to improve performance. This study provides important insights for hotel owners in creating a better work environment. 
Pengaruh Kepemimpinan Digital terhadap Kelincahan Organisasi melalui Kompetensi Karyawan pada UMKM di Purwakarta Nurniawan, Heppy; Amalia, Dinda
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 1 (2025): FEBRUARI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i1.271

Abstract

This study investigates the role of digital leadership in enhancing organizational agility through employee competence in Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta, Indonesia. Drawing on the Dynamic Capability Theory, the research employs a qualitative approach with eight key informants from various MSMEs. Findings reveal that digital leadership is pivotal in promoting a culture of learning, autonomy, and innovation, thereby fostering employee competence. Competence, in turn, mediates the relationship between leadership and agility by enabling employees to respond quickly and effectively to market and operational shifts. The study identifies both formal and informal mechanisms of competence development, emphasizing the importance of leadership-driven learning in resource-constrained environments. Moreover, the results highlight how decentralized structures and open communication contribute to agility by enhancing coordination and responsiveness. The findings contribute to a multilevel understanding of how individual behaviors, team dynamics, and strategic leadership coalesce to build organizational agility. Practical implications include the need for targeted leadership development and alignment of HR practices with digital transformation strategies. Limitations include a small sample size and the absence of sectoral comparisons, which future studies should address through broader and more diversified designs. Ultimately, the study underscores the importance of leadership and human capital as interconnected enablers of agility in MSMEs navigating digital disruption.
Pengaruh Gaya Kepemimpinan Terhadap Kompensasi dan Loyalitas Karyawan di Jakarta Selatan Buchori; Wulandari, Oryz Agnu Dian Wulandari; Ni Wayan F.A.L.
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 2 (2025): MEI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i2.272

Abstract

This study aims to analyze the influence of leadership style on employee compensation and loyalty in the South Jakarta area. An effective leadership style is believed to enhance employees’ perceptions of fairness and recognition, which in turn affects their loyalty to the organization. This research uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The population of this study includes all employees working in private and service sectors in South Jakarta, with a sample of 100 respondents selected using purposive sampling. The analysis results indicate that leadership style has a positive and significant influence on compensation, with a t-statistic of 36.208 and a p-value of 0.000. Furthermore, leadership style significantly affects employee loyalty, as shown by a t-statistic of 7.848 and a p-value of 0.000. These findings suggest that leaders who apply effective leadership practices can create a fairer compensation system and strengthen employee loyalty. This research provides practical implications for human resource management to develop strategic, employee-centered leadership training programs. 
Pengaruh Gaya Kepemimpinan Terhadap Kompensasi dan Loyalitas Karyawan di Kota Cirebon Kartika Putri, Oktalina; Agnu Dian Wulandari, Oryz; Fauzi, Feri
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 2 (2025): MEI 2025
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i2.275

Abstract

This study aims to analyze the influence of Leadership Style on Employee Compensation and Loyalty in Cirebon City. Using a quantitative approach with the Structural Equation Modeling Partial Least Square (SEM-PLS) method, 100 employee respondents from various sectors in Cirebon were sampled. The results showed that Leadership Style had a significant effect on Compensation (T-statistic = 16.724; p-value = 0.000) and Employee Loyalty (T-statistic = 18.757; p-value = 0.000). This finding indicates that an effective leadership style not only increases perceptions of compensation fairness but is also able to foster employee loyalty in the long term. Theoretically, these results support the Path-Goal Theory which emphasizes the importance of the role of leaders in facilitating the needs of their subordinates. Limitations in this study include limited geographic scope, small sample size, and the absence of mediating or moderating variables analyzed. Further research is recommended to expand the scope of the region, increase the number of respondents, and integrate additional variables to obtain a more holistic understanding. This research provides practical contributions to organizations in designing leadership strategies that support increased employee loyalty.