DFAME Digital Financial Accounting Management Economics Journal
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
66 Documents
<![CDATA[Fleksibilitas Tempat Kerja dan Komunikasi Internal dengan Mediasi Kreativitas Karyawan terhadap Efektivitas Pemasaran Media di dalam UMKM ]]>
<![CDATA[Rahmatullah, Agung Nugraha]]>;
<![CDATA[Sukemi, Sukemi]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i1.331
<![CDATA[This study investigates the effects of workplace flexibility and internal communication on marketing effectiveness through employee creativity in micro, small, and medium-sized enterprises (MSMEs). Using a quantitative approach, data were collected from 370 employees of MSMEs in Purwakarta, Indonesia, who are actively involved in marketing-related activities. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was applied to test the proposed relationships. The results show that workplace flexibility has a significant positive effect on employee creativity, and internal communication also significantly enhances creative behavior. Employee creativity is found to positively influence marketing effectiveness, indicating that creative engagement is essential for achieving effective marketing outcomes. Furthermore, employee creativity mediates the relationships between workplace flexibility and marketing effectiveness, as well as between internal communication and marketing effectiveness. These findings suggest that organizational practices shape market performance through behavioral mechanisms. The study contributes to creativity and marketing literature by integrating internal organizational factors with external performance outcomes. Practically, the results provide guidance for MSME managers in designing flexible and communicative work environments to strengthen creative capacity and improve marketing effectiveness.]]>
<![CDATA[Pengembangan Bakat dan Budaya Organisasi dengan Mediasi Perilaku Inovatif pada Kinerja Inovasi Merek ]]>
<![CDATA[Hermansah, Asep]]>;
<![CDATA[Winasis, Shinta]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i1.332
<![CDATA[This study investigates the influence of talent development and organizational culture on brand innovation performance through the mediating role of innovative behavior. Using a quantitative approach, data were collected from 200 respondents representing UMKM in Purwakarta, Indonesia. Structural Equation Modeling with the Partial Least Squares technique was applied to test the proposed relationships. The results indicate that talent development significantly enhances innovative behavior, suggesting that learning and capability-building initiatives stimulate employees to generate and implement new ideas. Organizational culture also shows a positive effect on innovative behavior, highlighting the importance of shared values that support experimentation and openness. Innovative behavior is found to have a direct and positive impact on brand innovation performance, confirming that brand renewal is driven by employee-level innovation activities. Moreover, innovative behavior mediates the effects of both talent development and organizational culture on brand innovation performance, demonstrating that organizational inputs must be translated into behavioral actions to produce meaningful innovation outcomes. These findings extend the Innovative Work Behavior perspective by linking internal management practices with strategic branding results. The study provides practical implications for UMKM managers by emphasizing the need to integrate training systems and cultural values with innovation-oriented goals. Overall, the research contributes to a deeper understanding of how human-centered organizational practices foster sustainable brand innovation.]]>
<![CDATA[Kesejahteraan Karyawan dan Kepemimpinan Inklusif dengan Mediasi Orientasi Layanan terhadap Kualitas Pengalaman Pelanggan ]]>
<![CDATA[Islamiyaqin, Relis]]>;
<![CDATA[Winasis, Shinta]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i1.333
<![CDATA[This study examines the effects of employee wellbeing and inclusive leadership on customer experience quality, with service orientation as a mediating variable. Using a quantitative approach, data were collected from frontline employees working in micro, small, and medium enterprises (MSMEs) in Purwakarta, Indonesia. A structured questionnaire was administered, and the data were analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that employee wellbeing positively influences service orientation, while inclusive leadership significantly enhances service-oriented behavior. Service orientation, in turn, has a positive effect on customer experience quality. Moreover, service orientation mediates the relationship between inclusive leadership and customer experience quality, indicating that leadership affects customer outcomes through employee behavior. These findings support the Broaden-and-Build perspective by showing that positive emotional conditions generated by inclusive leadership are transformed into customer-oriented service actions. The study provides theoretical insight into the psychological mechanism linking leadership and customer experience and offers practical guidance for MSME leaders seeking to improve service performance. By integrating employee wellbeing into service management models, this research highlights the strategic importance of internal work conditions for achieving superior customer experiences.]]>
<![CDATA[Pemberdayaan Psikologis dan Iklim Pembelajaran dengan Mediasi Berbagi Pengetahuan tentang Kemampuan Pemasaran Digital di Kalangan UMKM ]]>
<![CDATA[Prameswari, Puri]]>;
<![CDATA[Alirejo, M Subroto]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i1.334
<![CDATA[This study examines how psychological empowerment and learning climate influence digital marketing capability among MSMEs, with knowledge sharing as a mediating variable. Drawing on the Knowledge-Based View, the research conceptualizes digital marketing capability as an outcome of knowledge integration shaped by individual motivation and organizational context. A quantitative survey was conducted among MSMEs engaged in digital marketing activities, and the data were analyzed using PLS-SEM. The results indicate that psychological empowerment has a significant positive effect on digital marketing capability, suggesting that empowered individuals are more proactive in adopting and utilizing digital marketing tools. Learning climate also shows a significant positive relationship with digital marketing capability, highlighting the importance of organizational support for continuous learning. Knowledge sharing exhibits the strongest direct effect on digital marketing capability and significantly mediates the relationships between psychological empowerment and digital marketing capability, as well as between learning climate and digital marketing capability. These findings demonstrate that digital marketing capability is not solely driven by technology adoption but also by internal knowledge processes. The study contributes theoretically by integrating psychological and contextual factors into a knowledge-based explanation of capability formation and offers practical guidance for MSMEs seeking to strengthen their digital marketing performance through empowerment, learning support, and systematic knowledge sharing.]]>
<![CDATA[Keadilan Kompensasi dan Pengakuan Karyawan dengan Mediasi Komitmen Organisasi pada Pengembangan Reputasi Merek ]]>
<![CDATA[Idawati, Rd Nurvitasari]]>;
<![CDATA[Alirejo, M Subroto]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 1 (2026): FEBRUARI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i1.335
<![CDATA[This study examines how compensation fairness and employee recognition influence brand reputation development through organizational commitment among MSMEs in Purwakarta. Using a quantitative survey of 372 employees and PLS-SEM analysis, the results indicate that compensation fairness and employee recognition both exert significant positive effects on organizational commitment. Organizational commitment, in turn, has a strong positive impact on brand reputation development, confirming its central mediating role. The indirect effects of compensation fairness and employee recognition on brand reputation through commitment are also statistically significant, demonstrating that internal reward perceptions translate into external brand outcomes via employees’ psychological attachment. These findings highlight that material and symbolic rewards operate as complementary mechanisms in shaping employee loyalty and brand-supportive behavior. From a theoretical perspective, the study extends fairness-based explanations by integrating organizational commitment as a key process linking human resource practices to branding consequences. Practically, the results suggest that MSMEs can strengthen their reputation by ensuring transparent and equitable compensation while simultaneously institutionalizing simple but consistent recognition practices. Such strategies are particularly relevant in resource-constrained contexts where formal branding investments are limited. Overall, the study emphasizes that sustainable brand reputation begins with internal justice and acknowledgment for local MSMEs.]]>
<![CDATA[Otonomi Kerja dan Keamanan Psikologis dengan Mediasi Perilaku Inovatif terhadap Kinerja Pemasaran Konten di Kalangan UMKM ]]>
<![CDATA[Sarah, Dewi]]>;
<![CDATA[Amalia, Dinda]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 2 (2026): MEI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i2.340
<![CDATA[This study examines the influence of job autonomy and psychological safety on content marketing performance, with innovative behavior as a mediating variable among MSMEs. A quantitative approach was employed using survey data collected from 160 MSME actors in Purwakarta who are actively involved in digital marketing activities. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that job autonomy and psychological safety have significant positive effects on innovative behavior. Furthermore, innovative behavior significantly enhances content marketing performance. The mediation analysis reveals that innovative behavior plays a crucial role in linking job autonomy and psychological safety to performance outcomes. These findings suggest that internal organizational factors must be translated into innovative actions to achieve optimal marketing performance. The study contributes to the literature by providing an integrated framework that explains how employee-driven innovation influences digital marketing effectiveness in MSMEs. Practically, the results highlight the importance of fostering autonomy and creating a psychologically safe environment to encourage creativity. Despite its contributions, this study is limited to a specific regional context and cross-sectional data. Future research should explore broader contexts and additional variables to strengthen the generalizability of the findings.]]>
<![CDATA[Otentisitas Kepemimpinan dan Kepercayaan Karyawan dengan Mediasi Perilaku Kewarganegaraan Merek terhadap Keterlibatan Pelanggan ]]>
<![CDATA[Rosmayadi, Yudi]]>;
<![CDATA[Amalia, Dinda]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 2 (2026): MEI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i2.354
<![CDATA[This study investigates the influence of leadership authenticity on customer engagement through the mediating roles of employee trust and brand citizenship behavior in the hospitality industry. Grounded in Brand Citizenship Behavior Theory, the research examines how authentic leadership contributes to customer engagement by fostering trust-based relationships and encouraging employees to perform voluntary brand-supportive behaviors. A quantitative approach was employed using a cross-sectional survey design. Data were collected from 287 employees working in three-star and four-star hotels in Purwakarta, West Java, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that leadership authenticity positively influences employee trust and brand citizenship behavior. Employee trust also significantly enhances brand citizenship behavior, while brand citizenship behavior positively affects customer engagement. Furthermore, the mediation analysis confirms that brand citizenship behavior significantly mediates the relationship between leadership authenticity and customer engagement. The results also demonstrate a significant sequential mediation effect of employee trust and brand citizenship behavior between leadership authenticity and customer engagement. These findings suggest that authentic leadership contributes to customer engagement indirectly through the development of trusting employee relationships and discretionary brand-supportive behaviors. The study extends the application of Brand Citizenship Behavior Theory by integrating leadership and customer engagement perspectives and provides practical implications for strengthening internal branding strategies within service organizations.]]>
<![CDATA[Dukungan Organisasi dan Motivasi Kerja dengan Mediasi Inovasi Layanan terhadap Kinerja Pemasaran Berbasis Pengalaman ]]>
<![CDATA[Yusuf, Ludwi]]>;
<![CDATA[Amalia, Dinda]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 2 (2026): MEI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i2.355
<![CDATA[This study examines the influence of organizational support and work motivation on experiential marketing performance through the mediating role of service innovation among Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta, Indonesia. Drawing upon Service Innovation Behavior Theory, the study explores how organizational and individual factors contribute to customer-oriented marketing outcomes through innovation processes. A quantitative research design was employed using a cross-sectional survey approach. Data were collected from 312 MSME owners and managers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that organizational support significantly enhances service innovation. Work motivation also positively influences service innovation, suggesting that motivated individuals are more likely to engage in innovative service activities. Furthermore, service innovation exerts a significant positive effect on experiential marketing performance. The mediation analysis reveals that service innovation significantly mediates the relationships between organizational support and experiential marketing performance as well as between work motivation and experiential marketing performance. These findings confirm the central role of service innovation in transforming organizational resources and employee motivation into superior customer experiences. The study contributes to the service innovation and experiential marketing literature by providing empirical evidence from the MSME context and offers practical implications for improving organizational competitiveness through innovation-driven customer experiences.]]>
<![CDATA[Ketahanan Karyawan dan Kesiapan Berubah dengan Mediasi Pola Pikir Digital terhadap Efektivitas Pemasaran Omnichannel di Seluruh UMKM ]]>
<![CDATA[Aming, Aming]]>;
<![CDATA[Sukemi, Sukemi]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 2 (2026): MEI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i2.356
<![CDATA[This study investigates the influence of employee resilience and change readiness on omnichannel marketing effectiveness through the mediating role of digital mindset among Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta, Indonesia. Grounded in Digital Mindset Theory, the research examines how employee adaptability and preparedness for organizational change contribute to marketing performance in increasingly digital business environments. A quantitative approach was employed using a cross-sectional survey design. Data were collected from 342 MSME owners, managers, and employees involved in marketing and customer engagement activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that employee resilience significantly enhances digital mindset. Change readiness also demonstrates a positive and significant influence on digital mindset. Furthermore, digital mindset positively affects omnichannel marketing effectiveness. The mediation analysis confirms that digital mindset significantly mediates the relationships between employee resilience and omnichannel marketing effectiveness as well as between change readiness and omnichannel marketing effectiveness. These results highlight the critical role of digital mindset in transforming employee psychological capabilities into superior marketing outcomes. The study contributes to the literature on digital transformation and omnichannel marketing by providing empirical evidence from the MSME context and offers practical implications for strengthening organizational competitiveness through employee-centered digital adaptation strategies.]]>
<![CDATA[Kompetensi Digital dan Ketangkasan Strategis dengan Mediasi Orientasi Pasar terhadap Kinerja Pemasaran Berkelanjutan di Kalangan UMKM ]]>
<![CDATA[Rahayu, M.E. Yuni]]>;
<![CDATA[Sulistyanto, Tri Hadi]]>
<![CDATA[ DFAME Digital Financial Accounting Management Economics Journal Vol 4 No 2 (2026): MEI ]]>
Publisher : <![CDATA[Awatara Publisher ]]>
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DOI: 10.61434/dfame.v4i2.357
<![CDATA[This study examines the influence of digital competence and strategic agility on sustainable marketing performance through the mediating role of market orientation among Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta, Indonesia. Grounded in Market Orientation Capability Theory, the study explores how organizational capabilities contribute to long-term marketing sustainability. A quantitative approach was employed using a cross-sectional survey design. Data were collected from 356 MSME owners, managers, and employees involved in marketing and business development activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that digital competence significantly enhances market orientation. Strategic agility also exerts a positive and significant influence on market orientation. Furthermore, market orientation positively affects sustainable marketing performance. The mediation analysis confirms that market orientation significantly mediates the relationship between digital competence and sustainable marketing performance as well as the relationship between strategic agility and sustainable marketing performance. These findings demonstrate that technological capabilities and strategic flexibility contribute to sustainable marketing outcomes through customer-focused and market-responsive organizational practices. The study contributes to the marketing and sustainability literature by providing empirical evidence from MSMEs and offers practical implications for strengthening organizational competitiveness through market-oriented capability development.]]>
