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Danadyaksa: Post Modern Economy Journal
Published by Yayasan Pendidikan Islam Bustanul Ulum Mojokerto
ISSN : -     EISSN : 30258545     DOI : https://dx.doi.org/10.69965/DPMEJ
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Danadyaksa: Post Modern Economy Journal is an open-access, peer-reviewed journal whose objective is to publish original research papers related to the economy, Sharia economy, and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes authors from any institutional background and accepts rigorous empirical or theoretical research papers with any methods or approach that is relevant to the Economy, Sharia Economy, and Business Issues content, as long as the research fits one of four salient disciplines: Economy, Sharia Economy, Business, and Accounting. Economics: Development Economics, Public Economics, International Economics, Monetary Economics, Microeconomics, Macroeconomics, Econometrics. Sharia Economics: Sharia Business and Management, Sharia Finance, Sharia Accounting, Sharia Social Finance. Business & Management: Human Resource Management, Strategic Management, Marketing Management, Financial Management, Operations and Knowledge Management, Entrepreneurship, Business Ethics and Sustainability. Accounting: Financial Accounting, Public Sector Accounting, Management Accounting, Accounting Information System, Auditing, Corporate Governance, Sustainability Accounting, Education Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 172 Documents
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The Influence of Service Quality and Premium Amount on the Contribution Collectibility of PBPU Participants of BPJS Health in West Jakarta City Alvin Tio; Didip Diandra
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.351

Abstract

This study concludes that service quality and premium amount have a positive and significant effect on the contribution collectibility of PBPU participants in BPJS Health. Service quality is identified as the most dominant factor in improving contribution payment compliance. Practically, the findings indicate that strategies to improve contribution collectibility should not rely solely on premium adjustments, but must also be accompanied by improvements in service quality, particularly in terms of accessibility, service speed, and user experience. An integrated approach between service enhancement and tariff policy is expected to increase payment compliance and support the sustainability of the National Health Insurance (JKN) program.
Auditor Characteristics and Audit Delay: The Moderating Effect of Audit Complexity Putri Wahyuni; Yulia Saftiana; Imam Asngari
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.370

Abstract

This study examines the effect of auditor characteristics on audit delay, with audit complexity serving as a moderating variable, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2018–2024. This research addresses the empirical inconsistency in prior studies regarding the influence of auditor specialization, auditor reputation, and auditor switching on audit timeliness in emerging markets, particularly when organizational complexity is considered. Using panel data regression and Moderated Regression Analysis (MRA) on 55 firms with 385 observations, audit complexity is proxied by the number of subsidiaries. The results indicate that auditor specialization and auditor reputation significantly reduce audit delay, whereas auditor switching significantly increases audit delay. Furthermore, audit complexity strengthens the effects of auditor specialization and auditor switching on audit delay, while weakening the effect of auditor reputation. These findings highlight that auditor competency and organizational complexity are critical determinants of reporting timeliness and extend agency theory by emphasizing the moderating role of audit complexity in explaining variations in audit delay.
Beyond the Safe-Haven Narrative: Investment Knowledge, Risk Perception, and Household Gold Investment Decisions in Lamongan, Indonesia Sevia musfita Neysa; Ahmad Munir Hamid; Huril A’ini
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.387

Abstract

Gold remains one of the most culturally familiar and financially trusted investment instruments among Indonesian households. However, the common explanation that households buy gold solely because it is a safe-haven asset is, from an analytical perspective, still incomplete. This study revises and strengthens the original paper by examining how investment knowledge and risk perceptions influence households’ decisions to invest in gold in Lamongan, East Java. Using a qualitative descriptive design, this study analyzes households’ investment narratives as well as supporting institutional data from Pegadaian Lamongan. Empirical patterns show a significant increase in gold savings activity: gold savings rose from 5,659 grams in 2023 to 16,849 grams as of April 14, 2026, while the number of active customers increased from 2,923 to 5,359 during the same period. These figures indicate that gold has become more than just a traditional store of wealth; it is increasingly being used as a practical financial planning tool. The study’s findings suggest that household decisions are influenced by three interrelated mechanisms. First, investment knowledge enables households to distinguish gold from regular savings, evaluate price fluctuations, understand the bid-ask spread, and choose between physical and digital gold products more carefully. Second, risk perception does not always hinder investment; rather, it filters the type, timing, and channels of gold investment. Third, household decisions are socially embedded through family discussions, intergenerational experiences, and trust in formal institutions. This study contributes to the fields of behavioral finance and Planned Behavior Theory by demonstrating that the perceived value of gold as a safe haven is translated into household actions through perceptions of control, practical knowledge, and socially constructed risk. Policy implications highlight the need for targeted financial education that not only explains the benefits of gold but also addresses liquidity costs, price volatility, storage security, digital platform risks, and portfolio diversification.
Factors Determining Dividend Payment Policy: Further Evidence from Financial Sector Companies on the Indonesia Stock Exchange Ahsanal Huda; Muhammad Iqbal; Wan Ruslan Abdul Ghani
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dividend policy in the banking sector plays a strategic role because it is related to financial stability, investor confidence, capital adequacy, and the sustainability of the intermediation function. This study examines profitability, leverage, free cash flow, and firm size as determinants of dividend policy in banks listed on the Indonesia Stock Exchange. This study uses an associative quantitative approach with secondary panel data obtained from the Indonesia Stock Exchange for the period 2006 to 2025, covering six banks and 120 observations. The analysis was conducted using EViews 12 through panel data regression with the selected Random Effect Model. The results show that profitability and firm size have a positive and significant effect on dividend policy, while leverage and free cash flow have no significant effect. This finding confirms that a bank's ability to generate profits and total asset strength are the main factors in driving dividend payments, while funding structure and cash availability are not yet dominant determinants because bank dividend policy is influenced by prudential regulations, capital adequacy, liquidity risk, and the need to maintain financial stability. This study's theoretical contribution strengthens Signaling Theory and Resource-Based View Theory through evidence that profitability and firm size act as financial signals and strategic internal resources in supporting dividend policy. The empirical contribution of this study extends the dividend policy literature in the financial sector by confirming that the determinants of bank dividends are different from those in the non-financial sector.
Operational Management Analysis to Improve the Efficiency and Quality of Umrah Services at PT. Grand Shafa Nauli Siti Hansyah Dewi Zai; Maidalena; Nuri Aslami
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.559

Abstract

The increasing number of Umrah pilgrims in Indonesia encourages travel organizers to ensure effective and efficient operational management to achieve optimal service quality. The existence of well-organized operational management plays a central role in ensuring smooth administrative affairs, punctuality of departure, and fulfillment of pilgrim comfort throughout the pilgrimage. This study applies a descriptive qualitative approach by collecting data through in-depth interviews. Based on the research results, it is known that operational management at PT. Grand Shafa Nauli is carried out through three main stages: planning, implementation, and supervision. From the perspective of the ideal operational management theory requires a comprehensive integration between resource planning, service delivery, and control mechanisms that run continuously. However, the reality in the field reveals a gap in the discipline of pilgrims in fulfilling payment obligations that has the potential to hinder the smooth operation of the operational chain, especially in the process of paying tickets and accommodation costs. This situation suggests that even though the planning framework has been thoroughly prepared, the implementation stage still faces risks originating from external factors, namely customer behavior patterns that are not fully under the company's control. In terms of service quality, pilgrims assess it based on three main aspects: staff friendliness, comfortable facilities, and punctuality in departure schedules. The presence of tour leaders and muthawifs as travel companions also contributes positively to the pilgrims' sense of security and satisfaction.
Analysis of the Influence of Income, Financial Literacy, and Payment Ability on Compliance of BPJS Kesehatan Non-Wage Recipient (PBPU) Contribution Payments in Indonesia Rizky Basir Batubara; Aqwa Naser Daulay Daulay; Muhammad Ikhsan Harahap
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.576

Abstract

This study investigates the effects of income, financial literacy, and payment capacity on the compliance of Non-Wage Recipient (PBPU) members in paying their BPJS Kesehatan contributions. An associative quantitative research design was employed to examine the relationships among the proposed variables. The study involved 98 PBPU participants registered under the BPJS Kesehatan Sibolga Branch Office, who were selected using a simple random sampling technique. The analysis was based on both primary data collected directly from respondents and secondary data obtained from supporting documents. Data were gathered through a structured Likert-scale questionnaire and documentation, then processed using multiple linear regression analysis with SPSS. Before testing the hypotheses, the research instrument was assessed for validity and reliability, while the regression model was evaluated through classical assumption tests, including normality, multicollinearity, and heteroscedasticity. The empirical findings indicate that income, financial literacy, and payment capacity collectively have a significant influence on contribution payment compliance. When examined individually, income and financial literacy demonstrate positive and statistically significant effects on compliance, whereas payment capacity does not show a significant relationship. In addition, the coefficient of determination (R²) of 0.875 suggests that 87.5% of the variation in payment compliance can be explained by the variables incorporated in the research model, while the remaining 12.5% is attributable to other factors beyond the scope of this study. These results highlight the importance of economic conditions and financial literacy as key determinants of contribution payment compliance among PBPU members and provide valuable evidence for designing policies aimed at strengthening the long-term sustainability of Indonesia's National Health Insurance program.
The Effect of Profitability, Leverage, Operating Cash Flow, and Firm Size on Tax Avoidance: The Moderating Role of Institutional Ownership Amelia Sasi Kirana; Maryati
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.616

Abstract

This study investigates the effect of profitability, leverage, operating cash flow, and firm size on tax avoidance, with institutional ownership serving as a moderating variable. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from companies’ annual reports and audited financial statements. The sample was selected through purposive sampling, resulting in 35 mining companies with a total of 175 firm-year observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The empirical findings reveal that profitability and leverage have a positive and statistically significant effect on tax avoidance, indicating that more profitable and highly leveraged firms are more likely to engage in tax avoidance strategies. Conversely, operating cash flow and firm size exhibit negative but statistically insignificant effects on tax avoidance. The moderation analysis demonstrates that institutional ownership significantly moderates the relationships between profitability, operating cash flow, and firm size with tax avoidance, suggesting that institutional investors strengthen corporate oversight and influence managerial tax-related decisions. However, institutional ownership does not significantly moderate the relationship between leverage and tax avoidance. These findings highlight the importance of institutional ownership as an effective corporate governance mechanism in reducing agency problems and shaping corporate tax planning behavior. This study contributes to the accounting and taxation literature by providing empirical evidence on the moderating role of institutional ownership in the relationship between firm-specific characteristics and tax avoidance practices in Indonesian mining companies.
Carbon Tax Implementation in Banten's Coal Power Plant: IRIO Method Fahrizal Taufiqqurrachman; Edy Suhartono; Hartiningsih Astuti; Sutrisno; Retno Muslinawati
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.634

Abstract

Facing global commitments to reduce greenhouse gas emissions while promoting a just energy transition, implementing carbon taxes in the coal-fired power generation sector becomes a strategic policy requiring in-depth analysis of its spatial and sectoral economic impacts, particularly in regions with high concentrations of coal-fired power plants like Banten. This research focuses on determining the impact of carbon tax implementation at the Banten Power Plant in 2025. This study uses a quantitative research method, utilizing data on the amount of carbon emissions produced multiplied by the carbon tax rate of Rp 30,000/ton CO2e. The resulting carbon tax revenue is then used as an exogenous shock in the D sector: Electricity and Gas in Banten Province, as shown in the Indonesian IRIO table, as well as labor and community income sourced from the Indonesian Central Bureau of Statistics. The analysis methods used include backward and forward linkages, the impact of shocks on sector (D) on 17 other sectors, and capturing the spatial spillover effect on output, income, and labor in 34 provinces. The research results show that in Banten, the greatest impact on output, income, and labor is in the same sector, namely (G) Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles. The greatest aggregate impact on output, income, and labor is in South Sumatra Province, and the majority is still dominated by provinces on Java Island.
The Influence of Service Quality and Iron Drum Product Quality on Customer Satisfaction in the Diamond Iron Drum Trading Business in Tangerang Regency Saiba Sabilillah; Ibnu Haris; Muhamad Nurman
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.638

Abstract

The increasingly competitive industrial world demands that companies maintain product and service quality to maintain customer satisfaction. In the chemical industry, the use of iron drums plays a crucial role as containers for storing and transporting various chemicals and industrial fluids. Therefore, the quality of the iron drum product and the quality of the service provided to customers are factors that can influence customer satisfaction levels. This study aims to analyze the influence of service quality and product quality on customer satisfaction at the Intan Drum Trading Business in Tangerang Regency. This study uses a quantitative approach, and the results of this study indicate that product quality also has a positive and significant effect on customer satisfaction, with product quality being the variable that has the most dominant influence compared to service quality.
The Influence of Digital Marketing, Product Innovation, and Brand Image on Consumer Purchasing Decisions for Ayam Geprek Cendrawasih in Situbondo Abdurahman; Dassucik; Ahmad Hafas Rasyidi
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.687

Abstract

This study aims to examine the influence of digital marketing, product innovation, and brand image on consumers' purchasing decisions. The study adopted a quantitative approach using a Likert scale measurement. The population consisted of all consumers who had purchased and dined at Ayam Geprek Cendrawasih in Situbondo, although the exact population size was unknown. Data were collected through questionnaires measured using a Likert scale and analyzed with SPSS version 23. Based on the results of the F-test, the calculated F-value (F = 46.439) was greater than the F-table value (df1 = k − 1 = 4 − 1 = 3; df2 = n − k = 100 − 4 = 96; F-table = 2.699), indicating that Fcalculated > Ftable. Furthermore, the significance probability was lower than 0.05 (0.000 < 0.05). Therefore, H4 was accepted, indicating that digital marketing (X1), product innovation (X2), and brand image (X3) simultaneously have a positive and significant effect on consumers' purchasing decisions (Y). The results also showed that the calculated test statistic (46.493) exceeded the critical value (2.70), confirming that digital marketing, product innovation, and brand image significantly influence consumers' purchasing decisions. The adjusted R-square value was 0.579 (57.9%), indicating that digital marketing, product innovation, and brand image collectively explained 57.9% of the variance in consumers' purchasing decisions. The remaining 42.1% was influenced by other factors that were not examined in this study.

Page 8 of 18 | Total Record : 172

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