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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 49 Documents
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The Influence of Time Management, Self-Actualization, and Work Family Conflict on the Performance of Sampang District Office Employee, Cilacap Regency Khaerunisa, Natanila Putri; Siti Zulaikha Wulandari; Retno Kurniasih
DFAME Digital Financial Accounting Management Economics Journal Vol 2 No 3 (2024): AGUSTUS
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/dfame.v2i3.211

Abstract

In general, this research aims to analyze the influence of Time Management, Self-Actualization, and Work Family Conflict on Employee Performance. The respondents for this research were all employees of the Sampang District Office, Cilacap Regency. Based on the results of research and data analysis using multiple regression, it can be concluded that: (1) Time Management has a significant effect on Employee Performance. (2) Self-actualization does not have a significant effect on Employee Performance. (3) Work Family Conflict has no significant effect on Employee Performance. The implication of this research is that to improve employee performance, agencies are expected to encourage employees to manage their time well and determine priority scales so that they can complete tasks more effectively and efficiently. Apart from that, agencies are also expected to always supervise and encourage their employees to continue to improve their abilities at work, this can be done by carrying out training activities for their employees. This is intended so that employees continue to maintain their efforts to always improve their abilities so that they can provide the best for their work.
Pengaruh Work Life Balance Terhadap Kinerja Karyawan Melalui Kesejahteraan Karyawan pada UMKM Hartoyo, Hartoyo
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.v2i4.270

Abstract

This study explores the effect of work-life balance on employee performance through the mediating role of employee well-being among employees in micro, small, and medium enterprises (MSMEs) in Purwakarta, Indonesia. Using a qualitative approach, the research investigates how employees perceive and navigate the complex interactions between their personal and professional responsibilities. Five informants were purposively selected from various MSMEs and interviewed through semi-structured sessions. Thematic analysis revealed that work-life balance plays a critical role in preserving employees’ emotional and psychological resources, which directly influences their well-being and job performance. Well-being emerged as a lived and dynamic experience, deeply affected by recognition, social relationships, and individual strategies for managing stress. The findings align with the Conservation of Resources (COR) Theory, which posits that maintaining valued resources such as time, energy, and emotional support is key to preventing burnout and promoting effectiveness. Informants reported that imbalance leads to emotional exhaustion and decreased motivation, while balance enhances creativity, focus, and satisfaction. The research highlights the informal and relational nature of work in MSMEs, suggesting that even simple, empathetic interventions can significantly improve outcomes. This study contributes to the limited qualitative literature on MSMEs and offers practical insights for small business management in similar socio-cultural settings. It emphasizes the need for human-centered approaches to organizational practices.
Mengintegrasikan Keunggulan Operasional dan Orientasi Pasar: Kerangka Konseptual untuk Meningkatkan Kinerja Organisasi Hartoyo, Hartoyo
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.v3i3.314

Abstract

This conceptual paper explores the integration of operational excellence and market orientation as complementary drivers of organizational performance. Operational excellence emphasizes efficiency, reliability, and continuous improvement, while market orientation focuses on responsiveness, customer value creation, and external adaptability. Although these constructs have traditionally been studied separately, their integration provides a more comprehensive understanding of how organizations can sustain competitive advantage. Drawing upon dynamic capabilities, ambidexterity, and resource-based perspectives, the study develops a conceptual framework that highlights the synergies between efficiency and responsiveness. The results reveal that operational excellence strengthens a firm’s ability to reconfigure processes, while market orientation enhances sensing and seizing of opportunities. Together, they form higher-order capabilities that enable resilience in dynamic environments. The framework also emphasizes the role of leadership, organizational culture, and cross-functional collaboration in achieving effective integration. Additionally, the study highlights potential tensions, such as rigidity from excessive efficiency or inefficiency from excessive responsiveness, and proposes strategies to balance them. The paper contributes theoretically by synthesizing fragmented literature streams and offering testable propositions for future research. From a managerial standpoint, it provides guidance for embedding customer intelligence into operations and aligning performance metrics with both efficiency and market responsiveness. The findings underline integration as a critical frontier in management scholarship and practice.
Pengaruh Kebijakan Manajemen Keuangan Dan Inflasi Terhadap Kinerja Keuangan Pada Pt. Bank Tabungan Negara (Persero) Tbk Izzati, Nur Izzati; Saroni, Wahid Hasim Saroni; Hendraliany, Srie Hendraliany; Putri, Suci Nadiya Putri
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.v3i3.319

Abstract

Since the covid pandemic in 2019, the global economic conditions have experienced significant pressure such as decreased economic activity, as well as disruption of cash flow and liquidity. The impact of the pandemic pressure is felt mainly by the banking industry. However, based on OJK data at the end of 2020, conventional commercial banks with total assets of IDR 8,386 and based on Bank Indonesia, it can be seen that the amount of DPK has increased to IDR 6,665,390 billion in December 2020. Therefore, it is necessary to conduct a profitability ratio analysis that supports financial performance which is proxied by Net Interest Margin (NIM) by testing other financial variables that are indicated to be control variables such as Loan to Deposit Ratio (LDR) and Inflation. This study aims to understand the effect of Loan to Deposit Ratio (LDR) partially on Net Interest Margin (NIM) and see the effect of inflation partially on 1Net Interest Margin (NIM) and understand the simultaneous effect of Loan to Deposit Ratio (LDR) and inflation on Net Interest Margin (NIM) at PT. Bank Tabungan Negara (Persero) Tbk. The research method used is descriptive statistical analysis with a quantitative approach. The data used is secondary data. Testing of research variables was conducted using multiple linear regression analysis method, t-test, F-test, and coefficient of determination (R2) test. Based on the calculation results using SPSS 29.0.1, it was concluded that the hypothesis that the Loan to Deposit Ratio (LDR) and Inflation simultaneously have a significant effect on Net Interest Margin (NIM) Ha is accepted, Ho is rejected. However, partially (t-test) the Loan to Deposit Ratio (LDR) does not have a significant effect on Net Interest Margin (NIM) while Inflation has a significant effect on Net Interest Margin (NIM).
Analisis Penerapan Sistem Informasi Manajemen (SIM) Dan Kebijakan Umum Tata Ruang Dalam Meningkatkan Pertumbuhan Ekonomi Di Kabupaten Purwakarta Puspasari, Dewi Puspasari; Sukemi, Sukemi; Ismali, Dicky Taopik Ismali
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.v3i3.320

Abstract

This research aims to analyze the Application of Management Information Systems and General Spatial Planning Policies in Increasing Economic Growth in Purwakarta Regency. This research uses descriptive qualitative methods. The data sources in this research were obtained from field observations, interviews with sources and existing documentation. This research data analysis method uses data triangulation, the researcher combines data from observations, interviews and documentation and then makes conclusions. The research findings show that the implementation of the management information system in Purwakarta district is quite effective and efficient, although there are still several obstacles, but they can be overcome with the solutions offered. The description of spatial planning policies in Purwakarta district itself is in accordance with the characteristics and potential that exist in each region. Economic growth in Purwakarta district has increased every year in a better direction, even though in 2020-2021 it was hit by the Covid-19 pandemic, but economic conditions in Purwakarta district have returned to stability to date. 
Strategi Branding Digital UMKM Pariwisata untuk Meningkatkan Daya Saing Destinasi Wisata Lokal di Jawa Tengah Syafi'ah, Syafi'ah; Putranto, Afif Hendri
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. 

Page 5 of 5 | Total Record : 49

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