Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2025)

This issue includes articles from authors affiliated with: Universitas Indonesia, Universitas Negeri Malang, Universitas Muhammadiyah Malang, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Universitas Internasional Batam, Universitas Terbuka, Universitas Negeri Jakarta, Universitas Mulawarman, Universitas Lambung Mangkurat, and Universitas Pendidikan Ganesha.

DOI: https://doi.org/10.38035/dijefa.v6i3

Published: 2025-06-19

Articles

The Influence Of Financial Literacy, Budgeting Planning, And Investment Knowledge On Personal Financial Management Case Study: Kediri City Students

Azzahra Dwi Yunianti, Nur Andini Fatimatuz Zahro, Bella Paradita

1746-1753
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The Role of Digital Marketing in Increasing MSME Sales Growth

Kurniawan Balenggon, Zakiyah Zaharah, Umar Syarifuddin, Sri Wanti

1754-1767
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The Effect of Psychological Well-being and Work-life Balance on Employee Performance with Organizational Commitment as a Mediator in the Directorate General of Protocol and Consular

Nur Fadli Tams, Meirani Harsasi, Sahnaz Ubud

1768-1783
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Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets

Eko Tama Saratian, Purno Murtopo, Imam Dwi Yulianto, Indra Pahala, Agung Wahyu Handaru

1784-1807
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The Influence of Workload and Training on Employee Performance Through Job Satisfaction as an Intervening Variable (A Study at Mazarzo Traditional Wedding Organizer)

Hadaana Sabiila, Budi Prabowo, Rusdi Hidayat Nugroho, Indah Respati Kusumasari

1808-1818
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The Influence of Tax Knowledge, Tax Incentives and Digital Literacy on Sustainable MSME Performance (Case Study: MSMEs in Bengkulu City)

Dini Anggraini, Novitasari Novitasari

1819-1829
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The Dynamics of the Influence of Investor Sentiment on Capital Market Volatility in a Behavioral Finance Perspective

Fahmi Roy Dalimunthe, Ekayana Sangkasari Paranita, Ade Suhara

1830-1839
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Corporate Social Responsibility (CSR) in Indonesia: Bibliometric Analysis and Research Trends

Selly Puspita Sari selly, Andi Mulyono, Fauzan Fuadi

1840-1849
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Consumer Perceptions of Sustainable Use of Digital Wallets: A Monitoring Study of Users in the DANA Application

Andriy Hasiholan Simorangkir, Finnah Fourqoniah

1850-1858
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The Role of Audit Opinion as a Moderator of the Influence of ESG and GRC Disclosure on Market Reaction

I Kadek Jonh Stiawan, Ni Kadek Sinarwati, Lucy Sri Musmini

1859-1868
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Implementation of Transportation, Warehouse and Distribution to Supply Chain Management: Study Literature Review

Andri Primadi, Euis Saribanon, Yuliantini Yuliantini, Nashrullah Nashrullah, Muhammad Tohir

1869-1881
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The Influence of Word of Mouth And Taste on Purchasing Decisions at Mie Balap AMI

Sri Rezeki, Desma Erica Maryati Manik, Jaccyn Tannaldy

1882-1893
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The Influence of Word of Mouth, Product Completeness and Product Attractiveness on Fertilizer Purchase Decisions at Growmart (Cab. Usaha Tani)

Hommy Dorthy Ellyany Sinaga, Dian Setyorini, Amanda Putri Januari

1894-1909
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Public Sector Performance: The Impact of Transformational Leadership and Public Service Motivation on Organizational Performance as mediated by Organizational Commitment

Antony Sentoso, Asri Mardiana, Yulfis

1910-1919
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The Effect of Job Satisfaction and Organizational Culture on Organizational Citizenship Behavior with Organizational Commitment as a Mediation Variable at Bank Rakyat Indonesia

Ni Komang Dian Ratih Puspitasari, Luh Putu Mahyuni

1920-1932
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The Effect of Business Strategy and Audit Quality on Real Earnings Management Moderated By Managerial Ownership

Anak Agung Kompiang Ari Purnamayani, Lucy Sri Musmini, Anantawikrama Tungga Atmadja

1933-1943
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The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs)

Della Septina, Dyarini Dyarini

1944-1953
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Tri Nga Moderation on the Influence of Tax Law Enforcement and Tax Morale on Regional Taxpayer Compliance

Ni Luh Gede Anggarayani Sulistyawati, I Putu Gede Diatmika, Ni Kadek Sinarwati

1954-1965
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Determinants of Tax Compliance In Indonesia : A Literature Review

Riki Ardianto, Heru Tjaraka

1966-1975
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From Uncertainty to Trust: Enhancing Green Financing in the Agricultural Sector Through Accountability and Transparency (A Case Study of Bank XYZ)

Wisnu Pamungkas, Ahmad Juanda, Driana Leniwati

1976-1986
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The Effect of Electronic Customer Relationship Management (E-CRM) on Customer Loyalty Through Customer Experience on WhatsApp Loyalty Recipients

Harry Sanjaya, Miguna Astuti, Noraini Nasirun, Yudi Nur Supriadi

1987-1998
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Analysis the Role of Accounting Information System in Increasing Sales of MSME at Benteng Pancasila Market, Mojokerto City

Semmuel Dwi Cahyadi, Ferby Mutia Edwy

1999-2009
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Analysis of Live Shopping Strategy on TikTok Application as a Marketing Tool for Majalaya Sarong Wholesalers

Salma Azzahra, Michael Chandrawijaya

2010-2017
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Analysis of Consumer Trust in Direct Transaction Methods via WhatsApp in “Take on Thrift” Online Shop

Lydia Kharis Luis, Regi Sanjaya

2018-2023
- PDF
Technical or Operational Aspects of Vannamei Shrimp Business Plan

Nugroho Arif Darmawan, Hendry Fitrianto, Unggul Kustiawan

2024-2038
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The Influence of Promotion on TikTok Live Streaming Selling on Consumer Purchasing Decisions in Take on Thrift Online Businesses

Veronika Veronika, Ellen Indriati

2039-2047
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The Role of Trust and Financial Literacy on Intention to Use Services Buy-Now-Pay-Later with Approach Extended Theory of Planned Behavior Model

Bernadette Florencia Irena, Anna Amalyah Agus

2048-2063
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The Influence of Social Media Usage and User Intention on QRIS Adoption Strategy in Mobile Banking with Trust as a Mediating Variable on MSMEs Business Actors

Fachrizal Giofani, Dwi Nastiti Danarsari

2064-2080
- PDF
Analysis of Human Resource Competencies In Facing The Industry 4.0 Era

Samiun Samiun, I Ketut Kusuma Wijaya, Baiq Rabiatul Adawiyah Kartika Wulan

2081-2087
- PDF
QRIS Impactfull: How to Develop Traditional Market Financial?

Mochammad Nafis, Wahyu Eko Pujianto, Nafia Ilhama Qurratu’aini, Afifatus Sholikhah

2088-2097
- PDF
The Influence of Liquidity and Profitability on Firm Value in the Basic Materials Sector with Corporate Social Responsibility (CSR) as a Moderating Variable

Kadek Ary Asta Pramita Sari, Ni Made Suci, Fridayana Yudiatmaja

2098-2110
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Digital Transformation and The Blue Economy: Penta-Helix Model For Catfish Farmers In West Java

Ikramina Larasati Hazrati Havidz, Hernawati W. Retno Wiratih, M. Havidz Aima, Grace Amin; Alfadli Santowijaya

2126-2141
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Institutional Ownership and Firm Value: Conditional Process Model (CPM)

Perwito P, Rita Zulbetti, Rifqi Ali Mubarok, Ilham Setiawan, Rezqya. A Azyuranie

2142-2154
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Uncovering the Moderating Role of Locus of Control on the Impact of Training and Development, Organizational Culture, and Leadership Style on Employee Achievement Motivation

Daryawati Daryawati, Achmad Fauzi, Lini Satrian, Lisa Ayu Setyarini

2155-2170
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The Relationship Between Macroeconomic Variables, LPS Guarantee Interest Rate, and Time Deposit Collection in Conventional Banks in Indonesia from 2005 to 2024

Teofilus Yoka, Ricky Dwi Budi Harsono

2171-2178
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The Influence of GCG, Leverage, And Profitability on Corporate Investment With Economic Policy Uncertainty As A Moderating Variable

Faiz Narendraputra, Wiwik Utami

2179-2196
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The Influence of Operational Costs And Operational Revenues (BOPO), Debt To Equity Ratio (DER), and Capital Adequacy Ratio (CAR) On Profitability In Banking Companies Listed On The Indonesia Stock Exchange (IDX) For The 2018-2023 Period

Anisah Salma Fadhilah, Ratih Kusumawardhani, Pristin Prima Sari

2197-2207
- PDF
The Impact of Academic Load, Time Management, and Work-Study-Life Balance on Graduate Students' Anxiety Levels

Gabrielle Goetama Saputro, Grace Elisabeth, Gadis Khansa

2208-2218
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The Influence of Work-Life Balance, Workload, and Occupational Health and Safety on the Performance of Drivers at PT Tiga Putri Bersaudara IS 36 to Port

Bean Nur Anggraini, Yuliani Yuliani, Muhammad Ichsan Hadjri

2219-2235
- PDF
The Effect of Product Knowledge, Product Diversity, and Store Atmosphereon Consumer Purchase Decisions at Medan Abadi Store

Desma Erica Maryati Manik, Pesta Gultom, Ivone Angga

2236-2245
- PDF
Empirical Testing of Corporate Governance, and ESG Risk Scores: Their Effect on Company Value

Harold Kevin Alfredo, Mohammad Irfan Pratama, Anita Anita, Hiro Sejati

2246-2262
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The Role of Experiential Learning For Generation Z To Increase Students’ Understanding And Interest In The Auditor Profession

Haychel Alexander Santoso, Yenny Sugiarti

2263-2273
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The Effect of Dividend Policy, Debt Policy on Stock Returns with Free Cash Flow as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period

Hertarisa Putri Andini Nanjan, Herman Ruslim

2274-2286
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Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province

Kalindra Nata, Nurna Aziza

2287-2298
- PDF
Analysis of the Effect of 4P Marketing Mix on Word of mouth, Purchasing Decisions and Repurchase Intention

Kirana Putri Adisti, Minto Waluyo

2299-2312
- PDF
Marketing Strategy Analysis Using Apriori Association Method To Increase Sales In E-Commerce Companies

Nadilla Okviannas, Sunu Widianto, Rita Komaladewi

2313-2322
- PDF
The Influence of Political Connections and Foreign Ownership on Tax Avoidance with Corporate Governance as a Moderating Variable

Ni Pande Putu Intan Jati Pertiwi, Gede Adi Yuniarta, Desak Nyoman Sri Werastuti

2323-2330
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The Influence of Tax Socialization, Tax Knowledge, Tax Sanctions, and Education Level on the Compliance of Urban and Rural Land and Building Tax (PBB-P2) Taxpayers in Sidoarjo Regency

Vincensia Rena Dirapuspita, Tituk Diah Widajantie

2331-2336
- PDF
Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review

Belandina Anita Sere Sihombing, Yulia Saftiana, Hasni Yusrianti

2337-2359
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The Influence of Regional Original Revenue and Balancing Funds on the Human Development Index of Regencies/Cities in Indonesia

Achmad Yugo Pidhegso, Dini Hariyanti, Lydia Rosintan Simanjuntak

2360-2375
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Improving Freight Forwarding Efficiency Through Digital Innovation, Regulation, And Infrastructure As Mediation

Mustika Sari, Reni Dian Octaviani, Nursery Alfaridi Nasution

2376-2384
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The Influence of Competence, Time Budget Pressure, Professionalism, and Work Experience on Audit Quality: An Empirical Study at Public Accounting Firms in South Jakarta

Sophie Pramudyaning Sari, Agus Hendrawan

2385-2399
- PDF
The Effect of Financial Targets and Financial Stability on Fraudulent Financial Reporting With The Audit Committee As a Moderation

Ni Kadek Dela Krisna Monica, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti

2400-2411
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Determinants of Occupational Health and Safety Disclosure in Manufacturing Companies with High Accident Risk Levels

Robil Irawan, Putri Aulia Zabinazeta, Siti Nur hadiyati

2412-2422
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The Effect Of Price, Product, Service Quality, And Branding On Repurchase Intention Mediated By Customer Satisfaction Using SEM Tools Case Study: Food UMKM (Weekend Kitchen)

Acyuta Intan Nurardisa, Minto Waluyo

2423-2433
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Free Cash Flow, Leverage, and Firm Value: The Moderating Role of Managerial Ownership

Ade Ermalini, I Dewa Nyoman Badera

2434-2445
- PDF
Analysis Of The Effect Of Workload And Work Environment On Employee Satisfaction And Performance PT XYZ Using SEM

Helga Aisyah Elvina, Minto Waluyo

2446-2455
- PDF
Management Accounting Practices’ Impact on Firm Performance

Annisa Nur Habibah, Bobby Fisher

2456-2469
- PDF
Customer Retention Strategy through Churn Prediction in Four-Wheeled Vehicle After-Sales Services Using Big Data Analytics

Bella Puspa Dewani, Athor Subroto

2470-2477
- PDF
Integration of Halal Lifestyle in the Value Chain of Tegal Batik Industry: UMKM Perspective Through Phenomenological Approach

M. Masrukhan, Mar’atus Salamah, Hidayatul Faridah, Arif Rohman Hakim, Zidnal Falah

2478-2489
- PDF
Analysis of Technology Acceptance Model (TAM) Approach Towards Repeat Purchases With User Satisfaction Mediation on Cinepolis Application Using SEM-PLS Method

Rafael Adhi Wicaksono, Moch Tutuk Safirin

2490-2501
- PDF
The Effect Of Green Banking Activities On Green Banking Performance Mediated By Sustainable Green Financing

Tennie Thesalonica, Ignatius Roni Setyawan

2502-2511
- PDF
The Effect of Time Budget Pressure, Locus of Control and Work Stress on Auditor's Dysfunctional Behavior With Machiavellian Characteristics As A Moderating Variable

Yasmin Nazihah, Januar Taufan

2512-2522
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The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency

Ari Purwanti, Eko Wiji Pamungkas, Sari Kartikaningrum, Suwandi Ng, Claudya Nurcahaya

2523-2529
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The Role Of Islamic Leadership On Employee Performance: The Mediation Role Of Employee Engagement

Alissa Azizah

2530-2538
- PDF
Cosmetic Product Packaging Return Program As A Strategy To Improve Gen-Z Consumers' Purchase Intention in Indonesia

Vivie Anggra Kusuma, Gancar Candra Premananto

2539-2555
- PDF
The Influence of Tax Socialization as a Catalyst in Enhancing Motor Vehicle Taxpayer Compliance: An Empirical Study at SAMSAT Serpong in South Tangerang

Hidayah Surya Masta Surya, Litdia Litdia

2556-2567
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The Role of Green Leadership and Green Organizational Culture on Corporate Sustainability Mediated by Employee Performance

Wirawan Widjanarko, Hadita Hadita, Jumawan Jumawan, Hasanuddin Hasanuddin

2568-2580
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The Influence of Organizational Virtuousness and Psychological Capital on Organizational Citizenship Behavior with Happiness at Work as a Mediator (Study on Bank Employees in the Special Region of Yogyakarta)

Hutdi Nur Cahyono, Rosita Endang Kusmaryani

2581-2593
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The Influence of Product Innovation and Knowledge Management on Competitive Advantage: Study on Haus X Arief Muhammad Choco Cheese Crunchy Made With Kitkat

Adriana Widya Citra, Jurry Hatammimi

2594-2615
- PDF
Audit Judgment in Task Complexity: The Role of Audit Expertise and Big Five Personality

Galuh Mutiara Rizkiah, Sutrisno T, Yeney Widya Prihatiningtia

2616-2633
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Customer Satisfaction As A Mediator of The Influence of E-Marketing on Brand Image In XYZ Company

Ridwan Ramadhan, Nunung Ayu Sofiati, Yoyo Sudaryo, Mochamad Mukti Ali, Ade Salman Alfarisi, Irving Ignatius Paul Luntungan, Anggono Raras Tirto Sakti

2634-2650
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The Effect of Love of Money And Tax Discrimination on Individual Taxpayers' Perceptions of Tax Evasion With Religiosity As A Moderating Variable

Chairunnisa Nur Azizah SORAYA, Dahlia Tri Anggraini

2651-2664
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Analysis of the Influence of Social Media Content, Influencer Marketing, and Customer Reviews on Purchase Decisions in TikTok Shop

Erin Kristina, Realize Realize

2665-2679
- PDF