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Dinasti Accounting Review
Published by Dinasti Research
ISSN : -     EISSN : 30254922     DOI : https://doi.org/10.38035/dar
Core Subject : Economy,
Economics, Econometrics & Finance
Dinasti Accounting Review (DAR) dikelola dan diterbitkan oleh Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI), secara berkala empat kali dalam setahun setiap bulan Juli, Oktober, Januari, dan April. DAR adalah jurnal peer-review yang menerbitkan artikel ilmiah di bidang Akuntansi. Artikel yang dimuat di DAR meliputi hasil penelitian ilmiah asli (prioritas utama), artikel review ilmiah baru (bukan prioritas), serta hasil kajian di bidang Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 58 Documents
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Determinasi Likuiditas Perusahaan: Kajian Literatur pada Peran Arus Kas, Struktur Modal, Piutang dan Kondisi Ekonomi Rusiyati, Sri
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1845

Abstract

Tujuan dari penelitian literature ini diharapkan dapat membangun hipotesis mengenai pengaruh antar variabel yang nantinya dapat digunakan untuk penelitian selanjutnya dalam lingkup manajemen keuangan. Artikel penelitian literature review determinasi likuiditas perusahaan: kajian literatur pada peran arus kas, struktur modal, piutang dan kondisi ekonomi merupakan artikel literatur ilmiah dalam lingkup ilmu manajemen keuangan. Pendekatan yang digunakan dalam penelitian literature review ini yaitu kualitatif deskriptif. Teknik pengumpulan data yaitu menggunakan studi literatur atau melakukan review terhadap artikel terdahulu yang relevan. Data yang digunakan dalam pendekatan kualitatif deskriptif ini berasal dari penelitian terdahulu yang relevan dengan penelitian ini dan bersumber dari media online akademik seperti Jurnal Thomson Reuters, Springer, Taylor & Francis, Scopus Emerald, Elsevier, Sage, Web of Science, Jurnal Sinta, DOAJ, EBSCO, Google Scholar dan buku referensi digital. Pada penelitian terdahulu digunakan masing-masing 1 artikel terdahulu yang relevan untuk dilakukan review pada tiap variabel independennya. Hasil dari artikel literature review ini yaitu: 1) Arus Kas berperan terhadap Likuiditas Perusahaan; 2) Struktur Modal berperan terhadap Likuiditas Perusahaan; 3) Piutang berperan terhadap Likuiditas Perusahaan; dan 4) Kondisi Ekonomi berperan terhadap Likuiditas Perusahaan.
Internal Control System and the Use of Digital Applications as an Effort to Prevent Fraud in Financial Institutions (A Conceptual Study and Guide for Researchers) Coelho, Agostinho; Artati, Susi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1848

Abstract

This study aims to conceptually examine the role of internal control systems and the use of digital applications as efforts to prevent fraud in financial institutions. The increasingly complex and sophisticated nature of fraud requires financial institutions to enhance their monitoring and control strategies. This paper presents a review of relevant literature and theories regarding internal control and digital transformation in detecting and preventing fraud. The findings indicate that an effective internal control system—which includes the control environment, risk assessment, control activities, information and communication, and monitoring—has a significant impact on reducing the likelihood of fraud. Meanwhile, the integration of technology through digital applications adds value by enabling easier transaction monitoring, real-time data tracking, and strengthening technology-based audit systems. This article is expected to serve as a conceptual guide for researchers in developing further studies related to fraud prevention in the digital era, particularly in the financial sector.
The Role of Adherence to Therapy and Healthy Lifestyle in Controlling Type 2 Diabetes in Indonesia: A Literature Review Fitri, Salsabila Dwi; Ananta, Yorasakhi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1851

Abstract

Type 2 Diabetes is one of the non-communicable diseases with high prevalence in Indonesia. One important approach in its management is compliance with medical therapy and the implementation of a healthy lifestyle. This article aims to examine the role of compliance with therapy and a healthy lifestyle in controlling Type 2 Diabetes through a systematic literature review approach. The method used is the Systematic Literature Review (SLR) by searching articles from databases such as Google Scholar and Mendeley. The results of the study indicate that compliance with therapy and a healthy lifestyle have a significant effect on lowering blood glucose levels and preventing long-term complications. This study also provides an important overview for policy planning and patient education. This article is expected to be the basis for further research and evidence-based interventions in the field of public health.
Pengaruh Inovasi, Transformasi Digital dan Teknologi terhadap Manajemen Strategik Berbasis Sumber Daya Dandi, Fajar; Ali, Hapzi
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.1927

Abstract

Pengaruh Inovasi, Transformasi Digital dan Teknologi terhadap Manajemen Strategik Berbasis Sumber Daya adalah artikel ilmiah studi pustaka dalam ruang lingkup bidang ilmu. Tujuan artikel ini membangun hipotesis pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Objek riset pada pustaka online, Google Scholar, Mendeley dan media online akademik lainnya. Metode riset dengan library risearch bersumber dari e-book dan open access e-journal. Analisis deskriftif kualitatif. Hasil artikel ini: 1) Inovasi berpengaruh terhadap Manajemen Strategik Berbasis Sumber Daya; 2) Transformasi Digital berpengaruh terhadap Manajemen Strategik Berbasis Sumber Daya; dan 3) Teknologi berpengaruh terhadap Manajemen Strategik Berbasis Sumber Daya.
The Effect of Fraud Hexagon and Earnings Management on Financial Statement Fraud in Pharmaceutical and Cosmetic Companies Listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 Period Anggraeni, Annisa Fitri; Fairuz, Sena
Dinasti Accounting Review Vol. 2 No. 4 (2025): Dinasti Accounting Review (April - June 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i4.3173

Abstract

This study aims to analyze the effect of Fraud Hexagon and Earnings Management on Financial Statement Fraud in pharmaceutical and beauty sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Fraud Hexagon consists of six variables, namely stimulus, capability, opportunity, rationalization, arrogancy, and collusion. In this study, stimulus is proxied by financial targets, capability is proxied by changes in directors, opportunity is proxied by nature of industry, rationalization is proxied by auditor changes, arrogancy is proxied by calculating the number of CEO pictures, and collusion is proxied by cooperation with the government, while Earnings Management uses the Jones model. The sampling technique used is purposive sampling, resulting in 14 companies as the research sample. The data analysis method used in this study is logistic regression analysis using IBM SPSS 26 software. The results show that the variables financial targets, changes in directors, auditor changes, the number of CEO pictures, and cooperation with the government do not affect financial statement fraud, while nature of industry and Earnings Management have a positive effect on financial statement fraud. Based on these results, it can be concluded that only nature of industry and Earnings Management influence the tendency of financial statement fraud, while the other variables do not show any effect. Future research is recommended to expand the research object, add other variables related to financial statement fraud, and use other detection methods such as the F-Score.
The Effects of Transfer Pricing and Thin Capitalization on Tax Aggressiveness in Multinational Companies Anggraeni, Annisa Fitri; Lastari, Ai
Dinasti Accounting Review Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i4.3175

Abstract

The increase in nominal tax revenue has not been accompanied by an increase in the tax ratio. The low tax ratio indicates the presence of tax avoidance in Indonesia. Some tax avoidance practices that can be employed include transfer pricing and thin capitalization. This study aims to identify and empirically test the effects of thin capitalization and transfer pricing on tax aggressiveness. The data used in this study are secondary data. This study uses a sample of companies in the Primary Consumer Goods (Consumer Non-Cyclicals Goods) sector listed on the Indonesia Stock Exchange from 2022 to 2023. The population of the study consists of 89 companies observed over a two-year period. This study employs a purposive sampling method. The total sample for this study comprises 178 financial statements. The data analysis techniques used include descriptive statistical analysis, estimation of panel data regression models, panel data regression model selection techniques, hypothesis testing, and the coefficient of determination, utilizing the Eviews 13 software. The results of this study indicate that, partially, transfer pricing has a negative and significant effect on tax aggressiveness, and similarly, thin capitalization has a negative and significant effect on tax aggressiveness. Simultaneously, transfer pricing and thin capitalization together have a significant effect on tax aggressiveness.
Acceptance Model of UTAUT2-Based Accounting Information System on The Shopeepay Digital Payment Application Anggraeni, Annisa Fitri; Lestari, Lusi
Dinasti Accounting Review Vol. 3 No. 2 (2025): Dinasti Accounting Review (October - December 2025)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i2.3203

Abstract

The effect of performance expectancy, effort expectancy, social influence, facilitating conditions, habit, and hedonic motivation on the use behavior of ShopeePay users in students of the Faculty of Economics and Business, Winaya Mukti University. The research uses a quantitative approach with a survey method. The research population is ShopeePay user students, with a sample of 100 respondents selected using the purposive sampling technique. Data analysis was carried out using multiple linear regression, t-test, F test, and determination coefficient. The results of the study show that social influence, habit, and hedonic motivation have a positive and significant effect on use behavior. On the other hand, performance expectancy, effort expectancy, and facilitating conditions had no significant effect on use behavior. Simultaneously, the six independent variables had a significant effect on use behavior with a Fcal value of 45.520 and an R Square value of 0.746. This shows that 74.6% of ShopeePay usage behavior can be explained by variables in the research model, while the rest is influenced by other factors outside the model. These findings show that usage habits, fun motivation, and social influence are the dominant factors in increasing the use of ShopeePay among students.
The Effect Of Liquidity And Capital Structure On Profitability And Its Implications For Firm Value (A Case Study Of Transportation And Logistics Sector Companies Listed On The Indonesia Stock Exchange For The 2022-2024 Period) Anggraeni, Annisa Fitri; Laeli, Adni Salma
Dinasti Accounting Review Vol. 3 No. 3 (2026): Dinasti Accounting Review (January - March 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v3i3.3209

Abstract

This study aims to examine the effect of liquidity and capital structure on profitability and its implications for firm value in transportation and logistics sector companies for the 2022–2024 period. The research population consists of all transportation and logistics companies listed on the Indonesia Stock Exchange. Using a purposive sampling technique, 31 companies were selected as the sample. The analytical method employed is panel data regression with a Random Effect Model (REM) approach, supplemented by the Sobel test to examine indirect effects through the intervening variable. In this study, liquidity is measured by the Current Ratio (CR), capital structure by the Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). The results indicate that, partially, liquidity has no significant effect on firm value, while capital structure has a significant effect on firm value. Furthermore, liquidity and capital structure do not significantly affect profitability, and profitability itself does not significantly influence firm value. Simultaneously, liquidity and capital structure have a significant effect on both firm value and profitability. However, profitability is not yet able to mediate the relationship between liquidity and capital structure on firm value.

Page 6 of 6 | Total Record : 58

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