Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2025)

The authors featured in the Vol. 6 No. 1 (2025) (March-April 2025) issue are affiliated with various higher education institutions and organizations across international and national regions. The identified institutions are as follows:

International Institutions:

Malaysia: Universiti Sains Malaysia.

Indonesian Institutions:

Java: Universitas Indonesia, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Universitas Muhammadiyah Bandung, ITB Stikom Bali, Universitas Widyatama, Universitas Pelita Harapan, Universitas Pendidikan Indonesia, dan Universitas Muhammadiyah Sukabumi.
Bali & Nusa Tenggara: STIE Mujahidin dan Universitas Muhammadiyah Kupang.

DOI: https://doi.org/10.38035/dijefa.v6i1

Published: 2025-02-18

Articles

Evaluation of UMKM Capabilities in Implementing Accounting Applications (Case Study of Inem Catering)

Fernando Yosua Solar, Tubagus Muhamad Yusuf Khudri

1-5
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Analysis of Share Price with Leverage as a Moderation Variable on IDX80 Index Companies

Maulita Ayubi Rachma, Rahman Amrullah Suwaidi

6-16
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The Influence of Knowledge Sharing and Organizational Culture on Job Satisfaction and Its Impact on Employee Performance

Syukri Makmur, Abshor Marantika, Nurman Zakaria

17-34
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The Influence of Work Motivation, Competency and Work Environment on Employee Performance at PT. Bukit Palem Singkup District, Ketapang District, West Kalimantan Province

Yolidya Agita Putri, Prayekti Prayekti, Epsilandrisptyarini ,

35-41
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Digital Financial Inclusion: Examining The Role of Mobile Technology in Expanding Access to Capital

Alfiana Alfiana, Andiena Nindya Putri, Muhammad Sujai, Fitriningsih Amalo, Dede Hertina

42-47
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Analysis of Factors Affecting Income Inequality in West Java 2012-2022

Andita Delya Kusuma, Amir Machmud, Navik Istikomah, Imas Purnamasari, Hari Mulyadi

48-57
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Analysis Of Patient Loyalty At XYZ Hospital, Palembang City

Annisa Zahra Kamilah Annisa, Yohana F. Cahya Palupi Meilani Yohana

58-70
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The Influence of Talent Management, Work-Life Balance and Organizational Commitment on Employee Performance Through Job Satisfaction in Batam City Distribution Sector

Antony Sentoso, Febrianti Febrianti, Alden Nelson

71-79
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Analysis of Viral Marketing on Purchasing Decisions 0n Skincare Through Brand Image as an Intervening Variable

Any Citradewi, Kokom Komariah, Sopyan Saori

80-88
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The Influence of Organizational Culture, Organizational Structure, and Information Technology Implementation on The Quality of Management Accounting Information Systems And Its Impact on Managerial Performance PT Kereta Api Indonesia (Persero)

Aulia Hafiizh, Rima Rachmawati

89-98
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Evaluation of PT Petrokimia Gresik's LONTAR Program With SROI (Social Return On Investment)

Aulya Mauizzati Aulya, Agustin Dwi Haryanti

99-109
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Factors Influencing Interest in Buying Electric Motorcycles in Jakarta

Baharudin Yudh Permana, Arie Septayudha, Ramlan Nurdiansah, Synthia Atas Sari

110-119
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Strategy for the Development of International Training At the National Financial Audit Training Agency (Badan Diklat Pemeriksaan Keuangan Negara)

Budi Yanto, Ni Putu Nina Eka Lestari

120-134
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Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases

Chirmala Wisnu Permata Affardi, Memed Sueb, Sony Devano, Nanny DewiTanzil Tanzil , Syaiful Rahman Soenaria

135-149
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Antecedent of Patient Revisit Intention: An Empirical Study In Dental Clinic

Dwinanda Farizka Ramadhani, Oscar Jayanagara

150-161
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Mapping the Development of Research on Corporate Governance and Corporate Social Responsibility: A Bibliometric Review

Fandi Nur Ahmad Habibi, Habiburrochman Habiburrochman

162-173
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Effect Of Minimum Wage and Number Of Hotels On Labour Absorption In Dumai City In 2012-2023

Fransa Juve Jonatan Simanjuntak, Any Widayatsari, Yelly Zamaya

174-181
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Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability Study on Companies listed in JII30 in 2021-2023

Ilham Abadisukur, Suryo Budi Santoso, Eko Hariyanto, Siti Nur Azizah

182-193
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Strategies to Increase Organizational Resilience through Strengthening Entrepreneurial Spirit, Communication Effectiveness and Visionary Leadership

Iman Ibrahim, Ing Soewarto Hardhienata, Agus Setyo Pranowo

194-203
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The Effectiveness of the Implementation of Risk Management at PT. XYZ Tbk

Jemmy Atmadja, Denny Tewu

204-212
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The Crucial Role Of Environmental Accounting Towards A Green Economy

Rizky Amalia, Ninuk Riesmiyantiningtias, Amalia Tresna Fadhilah

213-219
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Readyness for Biodiversity Accounting Disclosure in Corporations Towards Future Hilirization

Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih

220-233
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Exploring The Drivers of Earnings Management In Non-Cyclical Consumer Firms

Howard Sarmento Giam, Devica Pratiwi

234-241
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Implementation of Fiscal Incentive Policy for Ease of Investment in the Singkawang City Government

Rikky Rikky, Nandang Alamsah Deliarnoor, Antik Bintari

242-252
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Analysis of Sales Volume Through Purchase Intention Considering the Influence of Price, Discounts, and Shipping Costs

Roy Adi Suwarna, Miguna Astuti, Ivan Yulivan, Diana Triwardhani

253-269
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Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations

Safier Ramdani, Tri Widyastuti, Darmansyah Darmansyah, Rito Rito

270-279
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The Influence of Profitability, Investment Decisions and Dividend Payment Policy on Company Value (Study of Energy Sector Companies for the 2019-2023 period)

Selvi Lorensha, Dede Hertina

280-289
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Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability

Sinta Puspita Sari, Eni Srihastuti, Muhammad Alfa Niam

290-300
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The Effect of Environmental Social Governance Disclosure and Capital Structure on Company Value in Mining Sector Companies Listed on the Indonesian Stock Exchange

Sri Daryanti Zen, Elvira Luthan, Putri Arinda Hujnir

301-307
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Investment Feasibility Analysis in Developing Medicinal Plant Business as an Economic Diversification Effort in Asahan Regency

Rahmawani Rahmawani, Syafrial Syah, Adetia Azmi Tanjung, Faulia Anggeraini

308-314
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Operational Risk Management in Digital Banks: Challenges and Solutions

Wirawan Widjanarko, Adler Haymans Manurung, Nera Marinda Machdar

315-324
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The Effect of Usefulness and Convenience on Members’ Interest in Using Mobile UGT at BMT UGT Nusantara, Pesanggaran Branch

Alfina Nurdiana, Yunus Zamroji

325-333
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The Influence Of Servant Leadership On The Performance Among Kindergarten Teachers

Yuli Indah Fajar Dini, Shirlyn Shirlyn, Muhammad Donal Mon

334-344
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Determinan Audit Delay pada BPKP di Provinsi Sumatera Utara

Julita Roslin Elisabet Zendrato, Rini Darma Yanti Lase, Choiruna Mardiana Salamah, Jenny Zain, Oky Syahputra

345-357
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Building Sustainable Tourism: The Adaptation of Digital Transformation on Travel Agencys and Impact on Economic Growth

Kevin Margatan

358-366
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Purchase Intention of Green Beauty Product: Does Perceived Value Matter?

Cynthia Sari Dewi, Windarko Windarko, Djano Lastro, Hanifah Pagar Alam, Felicia Felicia

367-375
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The Role of Working Capital Management in Increasing Profitability (A Study of Fashion Retail Companies Listed on the Indonesia Stock Exchange During and Post Covid-19)

Muhammad Arsala Bil Huda, Layyinaturrobaniyah Layyinaturrobaniyah

376-394
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The Influence of Investment Opportunity Set, Leverage, and Profitability on Earnings Management with Audit Quality as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2018-2022)

Christiningrum Christiningrum, Brigita Vira P. Pinasti

395-406
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The Effect of Perceived Value on Repurchase Intention of Mcdonald's Products When Carrying Out Palestine Washing Mediated By Purchase Attitude And Word of Mouth

Kavita Krishna Murthy, Lindiawati Lindiawati

407-421
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Perceptions Of Benefits And Risks Regarding Sukuk Investment Decisions Made By Students

Desiana Rachmawati, Adipura Danang Maulana, Rosiana Ulfa

422-428
- PDF
The Effect of Work-Life Balance And Workload on Employee Job Satisfaction in the Creative Media Industry at MSME Scale In Samarinda

Muhammad Andrew Syahbana, Khairil Anwar

429-442
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The Implementation of Theory of Planned Behavior towards Intention of Using Quick Response Code Indonesian Standart among Students

Mutya Paramita Pratita, Sumaryanto Sumaryanto, Nadiya Fikriyatuz Zakiyah

443-449
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The Effect of Capital Expenditure on Financial Performance with Local Revenue as a Mediating Variable

Nuru Nisa Pramesti, Raden Budi Hendaris Budi

450-459
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The Impact of the Independent Learning Independent Campus (MBKM) Internship Program on Students' Soft Skills, Hard Skills and Work Readiness: Impact Analysis on Mulawarman University Students

Putri Ayu Tanti Chandra, Khairil Anwar

460-472
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The Effect of Service Quality And Tourism Facilities on Visitor Satisfaction of Bamboe Wanadesa Balikpapan Tourism

Sri Devi Enjelli, Fareis Althalets

473-483
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The Influence of Organizational Culture, Leadership Member Exchange, and Compensation on Happiness at Work of Millennial and Gen Z Generations at PT Bank Tabungan Negara (Persero) Tbk Regional Loan Processing Center 1

Ziqri Nur Ilham, Oetami P. Winarto

484-502
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Social Media and Firm Performance: Empirical Study on Listed Indonesian Firms

Almadea Shafa, Evita Puspitasari

503-515
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Assessing the Mediating Role of Competitive Advantage: The Influence of Innovation Capabilities and Strategic Flexibility on Firm Performance in East Java’s F&B Industry Post COVID-19

Clara Angelia Gunawan, Gracia Ongkowijoyo

516-534
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Examining the Impact of Personality Type, Professional Skepticism, and Ethic on Audit Quality: The Moderating Role of Auditor Experience

Gebyar Pradhono, Herlin Tundjung Setijaningsih

535-551
- PDF
The Effect of Live Streaming and Online Customer Review on Purchase Decisions Through Trust as an Intervening Variable (Study on Shopee Users in Malang City)

Agus Salim, Moh. Imam Bushiri, Nur hidayati

552-563
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Evaluasi Peran Audit Internal Sebagai Pencegah dan Pendeteksi Fraud Pada PT XYZ

Heidi Ruth Corry Sitorus, Fitriany Fitriany

564-572
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The Influence of Financial Ratios on Financial Distress of Manufacturing Companies on the Indonesia Stock Exchange

Laetia Devara Chairunisa Vara, Eko Hariyanto, Azmi Fitriati, Hadi Pramono

573-583
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Analysis Medical Logistics Management: A Case Study at the Pharmacy Installation of TK. III Dr. Shindu Trisno Hospital, Palu City

Shakira Aniza Azraaqin, Sulaeman Miru, Mohammad Ega Nugraha, Suryadi Hadi

584-597
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Determination of Firm Value with Investment Decisions as an Intervening Variable (Case Study at UMA)

Edo Satria, Jubaedah Nawir, Sri Mulyantini

598-613
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The Impact of Corporate Governance on Capital Structure For Companies Listed on The IDX

Erlikawati Erlikawati, Eni Srihastuti, Putri Awalina, Beby Hilda Agustin

614-621
- PDF
QRIS Media for Advanced MSMEs: Analysis of Factors Affecting the Use Using Technology Acceptance Model

Bahagia Tarigan, Rokhmat Rokhmat, Kristianto Purwoko Widodo, Lilis Endang Wijayanti

622-631
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Utilization of or Codes In Monitoring And Increasing The Effectiveness of Cocoa Farming Results In Sajau Village, Bulungan Regency

Agnes Natalia Susanti, Rini Suwartika Kusumadiarti

632-639
- PDF
Influence of Product, Promotion, And Store Atmosphere on Repurchase Intention at Sessama Coffee Shop in Pontianak City With Customer Satisfaction as An Intervening Variable

Devi Agustin, Helman Fachri

640-650
- PDF
Consistency of Sharia Asset Development with Gold Investment Financing at BMT: Case Study of Murabahah Contract Against Sharia Accounting

Tri Asti Sari Putri, Erma Setiawati, Rina Trisnawati

651-662
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Analisis Efektivitas Program Beasiswa Petani Muda Dalam Mewujudkan Sustainable Agriculture Oleh PT Petrokimia Gresik

Maulina Ayu Syah Putri, Agustin Dwi Haryanti

663-672
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The Influence of Financial Literacy, Financial Self-Efficacy and Locus of Control on the Financial Behavior of Ciputra University Students

Liliana Dewi, Rachiel Sandriana

673-683
- PDF
The Key Determinants of Brand Loyalty in Indonesia's Cosmetics Market

Velly Anatasia, Tannia Tannia, Alexander Robert, Livia Evangelina Florencia

684-696
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Analisis Strategi PT Pakuwon Jati Tbk

Made Wulan Ranjani Yunantara Putri, Werner R. Murhadi

697-705
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Influence of Religiosity, Service Quality, Customer Intimacy and Imagetocustomer Loyaltywithtrustas Mediation In Indonesian Syariah Bank In Bengkulu

Nara Andesta, Seprianti Eka Putri

706-715
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Cyberloafing Behavior And Work Environment: Between Distraction And Performance - The Impact on Work Satisfaction In The Administration Services of The Cianjur Registration Office

Abdullah Abdullah, Nuraeni Nuraeni

716-725
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Analysis of the Role of Social Media in Business Centers in Kampoeng Batik Laweyan, Surakarta City

Febita Ayu Riswaning Putri, Rochman Hadi Mustofa

726-736
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The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable

Ruben Suherman, Yanuar Ramadhan

737-755
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HRM and Marketing: Identifying the Impacts of Rapid Technological Advancements

Sri Yusriani, Nur Mustofa Kamal, Kabul Wahyu Utomo, Endi Rekarti, Shine Pintor Siolemba Patiro

756-767
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Investment Strategy, Business Capital and Income Against Recession Risk Through Government Regulations

Supardi Supardi, Sriyono Sriyono; Ahmad Qomarudin

768-777
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Analysis of the role of the TRIZ Model and the TOD concept of changes in urban mass transportation towards comfort of life (Case study around Soekarno Hatta Airport Tangerang, Banten)

Johanes Kurniawan, Johar Samosir, Paul Hutaurukt, Nasirur Rahman Achmad, Mizan Mizan, Nurhakim Nurhakim

778-799
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Analysis of XYZ KAP Auditors Understanding of The Implementation of Private Entity SAK (SAK EP)

Zakkiandri Zakkiandri

807-812
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Case Study in the Indonesian Banking Sector: Implementation of the Policy on The Use of Collateral in the People's Business Credit Kur in The Coordinating Minister of Economic Regulation Number 7 of 2024

Guruh Sugeng Mulyono, Pratolo Saktiawan, Mujito Mujito

813-827
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Firm Value: The Influence of Tax Planning, Tax Avoidance, and Corporate Transparency

Hartono Hartono, Estralita Trisnawati, Verawati Verawati

828-838
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The Effect of Workplace Social Support (Supervisor and Co-Worker Support) on Job Performance With Work Engagement As A Mediator (A Study of LPSE UO Operators ff The Tni Headquarters)

P.Y. Deni Hermawan, Andreo Wahyudi Atmoko

839-856
- PDF