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 Gaya Kepemimpinan Terhadap Kompensasi dan Loyalitas Karyawan di Indonesia Solina, Eva; Laily Purnamasari, Dewi; Agnu Dian Wulandari, Oryz
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.v3i2.276

Abstract

This study aims to analyze the influence of Leadership Style on Compensation and Employee Loyalty in the private sector in Indonesia. Using a quantitative approach with the Structural Equation Modeling Partial Least Square (SEM-PLS) method, 100 employee respondents from various business sectors were sampled. The results showed that Leadership Style had a significant effect on Compensation (T-statistic = 15.563; p-value = 0.000) and Employee Loyalty (T-statistic = 17.441; 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, relatively 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. 
Pengaruh Layanan Mobile Banking Terhadap Loyalitas Nasabah Rizki Chaerunisa, Danya; Pranata, Sudadi; Laily Purnamasari, Dewi
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 3 (2025): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i2.293

Abstract

This study aims to analyze the effect of mobile banking services on customer loyalty in Indonesia's state-owned banks (BUMN). Mobile banking is a form of digital innovation that offers convenience, efficiency, and speed in banking transactions. Using a quantitative approach, data were collected from 100 respondents who are active users of mobile banking services from BUMN banks via an online questionnaire. The results of the regression analysis indicate that mobile banking services have a positive and significant effect on customer loyalty, with a coefficient value of 0.319 and a significance level of 0.000. This finding suggests that the higher the perceived quality of mobile banking services, the greater the customer loyalty. The study supports the Expectation Confirmation Theory (ECT) and provides practical contributions for bank management in developing digital service strategies oriented toward customer satisfaction and loyalty. This research also opens opportunities for further exploration of mediating variables such as customer satisfaction or trust to gain a deeper understanding of loyalty-building factors in the digital banking era. 
Pengaruh Perkembangan Kerupuk Emping Diera Digital Terhadap Kepuasan Pelanggan Di Kota Cirebon Yahya, Irfan; Pranata, Sudadi; Fauzi, Feri
DFAME Digital Financial Accounting Management Economics Journal Vol 3 No 3 (2025): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v3i2.295

Abstract

This study aims to analyze the effect of the development of digitalized emping (traditional crackers) on customer satisfaction in Cirebon City. The background of this research lies in the growing digitalization of SMEs, including traditional food products like emping. This study employs a quantitative approach using a simple linear regression method. The sample consisted of 100 respondents who are online customers of emping. The results show that the digital development of emping has a positive and significant effect on customer satisfaction, with a coefficient value of 0.490 and a significance level of 0.000. This indicates that the better the digital transformation implemented by emping producers, the higher the customer satisfaction. The findings support Oliver’s (1997) customer satisfaction theory, emphasizing the match between expectations and perceptions of service performance. This study offers practical implications for SMEs to improve their digital strategies to retain customer loyalty and provides academic contributions to extending customer satisfaction theory in the context of traditional local products. 
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KARYAWAN DENGAN WORK FROM HOME SEBAGAI VARIABEL MODERASI candra, rio; irfany, brenda; septyano, dihin
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 2 (2023): NOVEMBER
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i2.57

Abstract

The purpose of this study was to examine the effects of work motivation, job satisfaction, and work discipline on employee performance at PT. Bank Mayapada International during the Covid-19 pandemic using Work From Home as a moderating variable. The population in this study were employees of PT. Bank Mayapada International's head office and a sample of 100 operational staff respondents who worked from home. The data for this study was collected using an online questionnaire. The scale used is a Likert scale with 25 statements. The analysis technique used is multiple linear regression and moderation regression. The results showed that: work motivation has an impact on employee performance, job satisfaction has an impact on employee performance, work from home has an impact on employee performance, work from home has effect of strengthening the relationship between work motivation and employee performance, work from home has effect of decreasing the relationship between job satisfaction and employee performance, work from home has effect of decreasing the relationship between work discipline and employee performance, and work motivation, job satisfaction, work discipline, and work from all affect employee performance all at the same time. The study's limitation is that it only used a sample of 100 operational staff respondents, whereas other divisions use a work from home system. Suggestions for future researchers also use variables other than work from home as moderating variables, as well as researching companies in other fields and increasing the number of samples to ensure more accurate research results. Keywords: Work Motivation, Job Satisfaction, Work Discipline, Work From Home And Employee Performance.
PENGARUH DISKON HARGA DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN IMPULSIF SECARA ONLINE (Studi Pada Pengguna Aplikasi Steam di Kota Medan) Marza Maulana Rughasy; Nicholas Marpaung
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 2 (2023): NOVEMBER
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i2.109

Abstract

This research observes the annual increase in the number of Steam application account users from 2019 to 2021, attributed to users having or creating multiple accounts. Additionally, there is an increase in active in-game users during this period. The study aims to examine the influence of discounts and brand image on the Steam application on online impulsive buying decisions. The research method employed is quantitative with an associative approach, involving 100 randomly selected respondents. Data were obtained through questionnaires and literature review. The results indicate that discounts do not significantly impact impulsive buying decisions, but brand image has a significant influence. However, discounts and brand image together have an impact on impulsive buying decisions, with a correlation coefficient of 0.805 and a determination coefficient of 64.1%.
IMPLEMENTASI CORPORATE CULTURE “AKHLAK” DALAM UPAYA MENINGKATKAN KINERJA KARYAWAN DI MASA PANDEMI COVID-19 (STUDI PADA PT JASA MARGA BELMERA) Muhammad Wisnu Wijaya Aditama; Dharmawan Sriyanto; Nicholas Marpaung
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 2 (2023): NOVEMBER
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i2.110

Abstract

Company culture refers to the values and norms within an organization that serve as guidelines for employees. State-owned enterprises (BUMN) need to innovate to compete with private companies, including the transformation of human resources. In Indonesia, BUMNs like PT Jasa Marga Belmera adopt the "AKHLAK" culture as the core values of the company. This research evaluates the implementation of the AKHLAK culture in enhancing employee performance during the Covid-19 pandemic. A qualitative research method is employed, involving interviews, observations, and documentation. The research findings indicate that the strategy and implementation of AKHLAK are functioning well, although there is still room for improvement in raising employee awareness of the company's culture. The implementation of AKHLAK has a positive impact on both employee and company performance.
PENGARUH KUALITAS LAYANAN, KEPERCAYAAN MEREK DAN KEPUASAN TERHADAP LOYALITAS PELANGGAN PAKET DATA INTERNET KARTU XL PRABAYAR Efendi, Bahtiar; Kholunnafiah, Ulya
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 2 (2023): NOVEMBER
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i2.116

Abstract

This research aims to investigate the influence of service quality, brand trust, and customer satisfaction on customer loyalty in the context of XL Prepaid Internet Data package users. The study involved a sample of 105 respondents, and data were collected through questionnaires that underwent validity and reliability testing, as well as various statistical analyses including F-test, classical assumption testing, normality test, multicollinearity test, heteroskedasticity test, hypothesis testing, t-test, and R-squared analysis. The findings revealed that service quality did not have a significant impact on customer loyalty, whereas brand trust and customer satisfaction had a positive and significant influence on customer loyalty. This research was conducted among XL Prepaid Internet Data package customers in Wonosobo City, contributing to a better understanding of the factors affecting customer loyalty in this industry. The study is relevant in the context of enhancing customer satisfaction and brand development in a competitive market.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI KASUS PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Evan Jasper
DFAME Digital Financial Accounting Management Economics Journal Vol 1 No 2 (2023): NOVEMBER
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v1i2.118

Abstract

In the face of a 16.3% decline in revenue from the Food and Beverage Subsector (attributed to the downturn in the economic cycle), businesses find themselves presented with an opportunity to implement drastic tax measures. This entails reducing tax costs through meticulous tax planning and adjustments to tax liabilities. The research objective is to investigate the impact of capital intensity, inventory intensity, profitability, and leverage on tax aggressiveness within the manufacturing companies of the Food and Beverage Subsector listed on the Indonesia Stock Exchange during the period 2020-2022. Employing a quantitative approach and validation methods, the study reveals that capital intensity and leverage exhibit no influence on tax aggressiveness, both partially and simultaneously. Conversely, inventory intensity and profitability are found to significantly impact tax aggressiveness.
PENGARUH KUALITAS PRODUK, HARGA, DAYA TARIK IKLAN DAN CITRA MEREK PADA KEPUTUSAN PEMBELIAN PADA HONDA BEAT MOTORIZED VEHICLE Dien Hawa, Sarah; Rianto, Sugeng; Saumi Andrean Nofa, Muhammad
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 1 (2024): FEBRUARI
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i1.136

Abstract

Honda Beat Motorcycle is the most popular by most people, both young people and parents because of its stylish and simple design. This can be proven based on the results of the Top Brand Award survey which is ranked first in the Top Brand Index category as shown below. Consumers who have a positive perception of a brand, meaning that the brand has a strong impression compared to other brands. This study aims to determine the effect of Product Quality, Price, Advertising Attractiveness and Brand Image on Purchasing Decisions for Honda Beat Motorbikes. The data used in this study are primary data obtained through a questionnaire. This reseach using 97 sample who who have already used Honda beat. The analysis method used is multiple linear regression analysis. The results of the analysis show that Product Quality, Price, Advertising Attractiveness and Brand Image have a positive effect on Purchasing Decisions for Honda Beat Motorbikes.
FENOMENA PENGGUNA APLIKASI LIVE STREAMING MANGO LIVE DI KALANGAN MAHASISWA Setyanugraha, R. Satria; Nur Amalia, Zahwa; Asriandhini, Bunga
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 1 (2024): FEBRUARI
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i1.144

Abstract

Social media has become an inseparable part of communication activities in the digital era. In everyday life, social media has become a tool for human communication and has become a new lifestyle. Not only for obtaining information, social media has now become a platform for interacting, expressing yourself and even sharing it to show to the public. Live streaming is a social media application that broadcasts individual activities online. Mango Live is a live streaming application originating from India, this application can be downloaded on Google Play or the Apple Store. According to data on Google Play and Apple Store, Mango Live is a streaming service intended for users with an age limit of 17 years and over, is the best global live broadcast platform that focuses on entertainment, lifestyle and broadcasting from talented hosts. The aim of this research is to find the motives and interactions used in the phenomenon of using the Mango Live live streaming application among students. This research uses qualitative methods with Alfred Schutz's phenomenological theory. Alfred Schutz's phenomenological theory looks for the causes and goals of students in using the Mango Live application. From the results of this research, there are entertainment motives to fill free time, economic motives to earn income, motives to seek experience for the achievement process, and motives to express oneself to build self-confidence. Researchers revealed that the interactions used in using the Mango Live application are in the comments feature, follow feature, communication feature and virtual gift feature.