Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - October 2025)

This issue includes articles from authors affiliated with: Universitas Esa Unggul, Universitas Sebelas Maret, Universitas Pembangunan Nasional "Veteran" Jawa Timur, Universitas Islam Indonesia, Universitas Sarjanawiyata Tamansiswa, Institut Daarul Qur’an, Universitas Islam Kadiri, Universitas Bina Nusantara, Universitas Muhammadiyah Sukabumi, Universitas Muhammadiyah Cirebon, and several others.

DOI: https://doi.org/10.38035/dijefa.v6i4

Published: 2025-08-03

Articles

Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources

Sri Handayani, Bambang Sutopo

2680-2691
- FULL ARTICLE PDF
Influence Customer Relationship Management and Store Atmosphere on Customer Loyalty at Baradjawa in Surabaya

Arya Mahardika Priananda, Nurul Azizah

2692-2705
- FULL ARTICLE PDF
The Influence of Tiktok Content Marketing, Promotion and Online Customer Review on Shopee Marketplace Towards Online Impulsive Buying (A Study on Bare n Bliss Shopee Consumers in Surabaya)

Desnita Mazaya Choirunisa, Nurul Azizah

2706-2717
- FULL ARTICLE PDF
The Influence of Recruitment and Training on Employee Performance through Job Satisfaction as an Intervening Variable at PT. XYZ in Riau

Fabelia Regina Cahyani, Trias Setiawati, Andriyastuti Suratman

2718-2727
- FULL ARTICLE PDF
Analysis of the Effectiveness and Contribution of Hotel Tax and Restaurant Tax to Regional Original Revenue in Sleman Regency

Bukhori Hiro Fajar Al Amaru, Nur Anita Chandra Putry, Sri Ayem

2728-2734
- FULL ARTICLE PDF
The Influence of Social Media Advertising and Content Quality on Consumer Behavior in Digital Business

Raki Khoery Syafiq, Ibnu Haris, Taryono

2735-2740
- FULL ARTICLE PDF
The Influence of Audit Tenure, Audit Switching, and Audit Delay on Audit Quality

Areta Bhanuwati Widya Praka, Fauziyah, Fitria Magdalena Suprapto

2741-2749
- FULL ARTICLE PDF
Does Influencer Credibility Directly Drive Purchases? Evidence from Indonesian Social Commerce Users

Anthony Kurniawan, Christian Setiawan, Fredric Wijaya, Anthonius Sogodoran Hutabarat

2750-2764
- FULL ARTICLE PDF
Analysis of Green Training on Green Employee Performance With Green Behavior as a Mediating Variable in Employees of PT Charoend Pokhpand Jaya Farm

Hamdi Waslan Fauzi, Asep Muhamad Ramdan, Resa Nurmala

2765-2775
- FULL ARTICLE PDF
Determination of Motorized Vehicle Tax Compliance in Terms of Awareness, PKB-BBNKB Optimization, and Public Service Accountability

Khusnul Khotimah, Muzayyanah, Itat Tatmimah

2776-2785
- FULL ARTICLE PDF
The Role of Lifestyle in Moderating the Influence of Financial Literacy and Ease of Use on the Consumptive Behavior PayLater Users on Generation Z in Surabaya City

Angela Tiara Sakti, Muhadjir Anwar

2786-2797
- FULL ARTICLE PDF
The Effect of Financial Literacy and Digital Payment on Consumptive Behavior with Lifestyle as an Intervening Variable in Sukabumi City Students

Ananda Dhea Phytaloka, Nor Norisanti, Resa Nurmala

2798-2809
- FULL ARTICLE PDF
The Effect of Financial Literacy, Risk Tolerance on Stock Investment Decisions through Financial Behavior as a Mediating Variable

Nisa Elya Hafitri, Nor Norisanti, Sopyan Saori

2810-2819
- FULL ARTICLE PDF
The Effect of Financial Stressors, Financial Self Efficacy on Financial Satisfaction through Financial Behavior as a Mediating Variable

Hadiyah, Nor Norisanti, Resa Nurmala

2820-2831
- FULL ARTICLE PDF
The Effect of Financial Literacy, Income Level on Financial Well-Being through Financial Behavior as a Mediating Variable

Salsa Diva Ramadhani, Nor Norisanti, Resa Nurmala

2832-2843
- FULL ARTICLE PDF
The Effect of Sales Growth and Interest Expense on Financial Health

Riyan Saputra, Intan Pramesti Dewi

2844-2856
- FULL ARTICLE PDF
The Effect of Lifestyle on Financial Management: The Moderating Role of Financial Literacy among Millennial Workers in Sukabumi City

Salma Khaerunnisa, Nor Norisanti, Kokom Komariah

2857-2866
- FULL ARTICLE PDF
Revisit Intention at Halal Tourism Destination

Yustina Chrismardani, Triana Setiyarini, Evaliati Amaniyah

2867-2875
- FULL ARTICLE PDF
The Impact of Digital Transformation and Income Diversification on Banking Stability in Asean-5 Emerging Countries

Putri Adellia Oktafianti, Dwi Nastiti Danarsari

2876-2891
- FULL ARTICLE PDF
The Influence of Innovation, Digital Literacy, and Entrepreneurial Literacy on Business Sustainability (Study on Food MSMEs in Sukabumi City)

Siti Nuraeni, R. Deni Muhammad Danial, Tetty Sufianty Zafar

2892-2899
- FULL ARTICLE PDF
An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability

Tyas Prasetyawati, Ika Sasti Ferina, Yusnaini

2900-2908
- FULL ARTICLE PDF
Modernization of Accounting Practices for MSMEs in Developing Countries: Systematic Literature Review

Desak Nyoman Lia Lestari, Inten Meutia, Rela Sari

2909-2916
- FULL ARTICLE PDF
Analysis of Policy for Recovering Losses in State Revenue from Tax Crimes in Indonesia

Jeffery Jeremias, Adiwarman

2917-2932
- FULL ARTICLE PDF
Policy Analysis of Central Java Governor Regulation Number 60 of 2019 Concerning Regional Poverty Alleviation Strategy of Central Java Province 2019-2023 Towards Poverty in Central Java Province

Koresy Wilma Pattiasina, Syofriza Syofyan, Agustina Suparyati

2933-2946
- FULL ARTICLE PDF
The Effect of Work-Life Balance on Employee Performance Mediated by Job Satisfaction at Bela International Hotel Ternate

Risaldi M. Saleh, Fadhliah M Alhadar, Ruslan A Kamis

2947-2955
- FULL ARTICLE PDF
Analysis of the Impact of KAP Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report LAG

Heru

2956-2972
- FULL ARTICLE PDF
Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City

Akmal As'Ad, Muhamad Najmi, Rizal Saputra, Roni Mulyatno

2973-2985
- FULL ARTICLE PDF
Confirmatory Factor Analysis (CFA) Method in Factor Analysis at BMT NU Cluring Banyuwangi Branch

Lutfi Lailatul Badriyah, Lely Ana Ferawati Ekaningsih

2986-2994
- FULL ARTICLE PDF
Implementation of the Non-Tax State Revenue Policy on the Use of Forest Areas in Controlling Mining Activities in Forest Areas

Anton Almansuri, Harits Hijrah Wicaksana, Siti Mariam, Surryanto Djoko Waluyo

2995-3005
- FULL ARTICLE PDF
Implementation of Shared Services through ICT Budget Consolidation in the Ministry of Finance

Eni Eni Sulistyowati, Yahya Rachmana Hidayat, Komaruddin, Surryanto Djoko Waluyo

3006-3016
- FULL ARTICLE PDF
Influence of Country-of-Origin Reputation Towards Attitude and Intention to Adopt Chinese Electric Vehicle in Indonesia

Maria Audrey Aristanty, Grace Wijaya, Faranita Mustikasari

3017-3031
- FULL ARTICLE PDF
The Cashless Payment Paradox in Sustainable Consumption Trends: Between Efficiency and Overconsumption

Fitriyani Fitriyani, Yogi Hady Afrizal

3032-3039
- FULL ARTICLE PDF
The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023

Ai Handayani, Dani Sopian

3040-3054
- FULL ARTICLE PDF
The Influence of Workload and Reward on Employee Performance (Survey at PT. Bank Syariah Indonesia KCP Cianjur Employees)

Ananda Rizkia Kamal, Faizal Mulia Z, Sopyan Saori

3055-3062
- FULL ARTICLE PDF
The Influence of Impulsive Buying and Fear of Missing Out on Financial Behaviour: The Role of Financial Literacy as a Moderator

Mega Rizky, Munawarah, Noval Launa, Erwan Sastrawan Farid

3063-3071
- FULL ARTICLE PDF
The Role of Fee-Based Income on the Financial Performance of Conventional Commercial Banks in Indonesia

Abimanyu, Rinaldi Rustam, Mona Adriana Sutrisno

3072-3093
- FULL ARTICLE PDF
Analysis of Operational Key Performance Indicator and Management Control System on Employee Performance (Case Study: PT. Modular Panel Erecta)

Natahsya Novalica Gunaryo

3094-3105
- FULL ARTICLE PDF
The Effect of Profitability and Environmental, Social, Governance Disclosure on Company Value (Case Study on Basic Materials Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024)

Adi Mulyadi, Khairunnisa

3106-3113
- FULL ARTICLE PDF
Uncovering Profitability Drivers: The Effect of Green Accounting, Good Corporate Governance, and Firm Size in Coal Industry Listed on Indonesia Stock Exchange (2019 – 2023)

Muhammad Hanif Taufik, Galuh Tresna Murti

3114-3129
- FULL ARTICLE PDF
Carbon Offset: A Sustainable Green Mining Industry from the Triple Bottom Line Perspective

Rikha Widiarto, Ahmad Juanda, Driana Leniwati

3130-3141
- FULL ARTICLE PDF
The Influence of Corporate Social Responsibility (CSR) and Liquidity on Firm Value: Role Moderation Size Company on Property Real Estate and Construction Company

Nita Nurkomala, Putri Fauzia, Agung Yulianto

3142-3154
- FULL ARTICLE PDF
Analysis of the Influence of Trust and Financial Literacy on Generation Z’s Interest in Investing in Digital Cryptocurrency Assets

Grace Princess Dachi, Yoshepine Pangaribuan

3155-3162
- FULL ARTICLE PDF
The Effect of Liquidity, Leverage, Profitability and Inventory Intensity on Tax Aggressiveness

Dian Nuningrum Adelia, Sari Andayani

3163-3172
- FULL ARTICLE PDF
The Role of Motivation Work on Competence Work, Workload and Discipline Work on Work Performance in Kepulauan Riau Province

Muhammad Donal Mon, Muhammad Wahyudi Dwi Bestari

3173-3185
- FULL ARTICLE PDF
Key Success Factors of Risk Management in the Procurement Process to Support the Domestic Product Utilization Enhancement Program

Tri Oktaviyani, Rochmad Nur Afsdy Saksono, Neneng Sri Rahayu

3186-3199
- FULL ARTICLE PDF
The Influence of Transformational Leadership, Organizational Culture, Work Environment, and Training on Radio Broadcaster Performance of Tirilolok Swara Verbum, Kupang with Listener Activity as an Intervening Variable (Case Study at Tirilolok Swara Verbum Radio Kupang)

Dismas Longginus Mauk, John E.H.J. FoEh

3200-3212
- FULL ARTICLE PDF
Exploring Psychological and Policy Drivers of EV Conversion on Urbanites Professionals

Prayogo Probo Susanto, Rubin Sanjaya, Angella Permata Cyntia Kristin, Peri Akbar Manaf

3213-3225
- FULL ARTICLE PDF
User-Generated Content and Influencer Marketing in Fashion Retail: How User Engagement Mediates Purchase Intention on Shopee

Naomi Nathanael, Christina Whidya Utami

3226-3235
- FULL ARTICLE PDF
Analysis of the Influence of Internal Factors on Firm Performance: A Systematic Literature Review

Angela Devi Febriyanti, Bernardus Yuliarto Nugroho

3236-3244
- FULL ARTICLE PDF
Exploring the Existence of Innovative Work Behavior among Government Employees in Meruya Selatan Sub-District

Paijan, Agung Hudaya, Syaifudin, Joko Sugiharjo

3245-3257
- FULL ARTICLE PDF
The Effect of Management Control System and Financial Leverage on Start-up Performance: Business Financial Literacy as Moderation

Henny Yunita Sihite, Nurna Aziza

3258-3269
- FULL ARTICLE PDF
The Influence of ESG Disclosure, Corporate Governance, and Financial Performance on Dividend Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2018–2022

Riris Desy R Tondang, Linda Kusumaning Wedari

3270-3280
- FULL ARTICLE PDF
The Effect of Team Collaboration and Adaptability on Employee Performance at the BPSDM of the Ministry of Home Affairs

Sayyid Muhammad Atayya, Bambang Sutrisno

3281-3292
- FULL ARTICLE PDF
The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value

Ni Kadek Dina Dwiananda, Ni Gusti Putu Wirawati

3293-3305
- FULL ARTICLE PDF
PKM Mural in Maumere 2 Catholic Elementary School Building

Yesita Madona Vikmart Mada Hekopung, Maria Rut Xaveriana da Silva, Maria Imakulata da Silva

3306-3312
- FULL ARTICLE PDF
Customer Preference Analysis: Why are R1 450VA Electricity Customers not Interested in Increasing Power? (A Case Study of PT PLN Batam Customers)

Asihon Siallagan, Anita Maharani, Maya Maria

3313-3323
- FULL ARTICLE PDF
The Strategic Role of Leadership Agility and Entrepreneurial Orientation in Fostering Innovation Ambidexterity and Enhancing Competitive Advantage

Tutik Winarsih, Yuniningsih Yuniningsih, Dwi Suhartini, Wiwik Handayani

3324-3338
- FULL ARTICLE PDF
The Influence of Emotional Intelligence and Communication Competence on Employee Performance in Non-Bank Financial Service Institutions (Cooperatives) by Affective Commitment as a Mediating Variable: A Literature Review on Human Resource Management

Miss Ratna Kase, John E.H.J. FoEh

3339-3348
- FULL ARTICLE PDF
Supplier Performance Enhancement for Sugar Product Competitiveness at PG. Rajawali II, Sindanglaut Unit, Cirebon Regency

Lulu Uljanah, Lea Haifa Azhar, Ruly Irfan Nur Khaliq, Yayat Rahmat Hidayat

3349-3363
- FULL ARTICLE PDF
The Effect of Product Quality, Service, Brand Image, and Availability on Customer Loyalty with Satisfaction as a Mediation Variable (Study at Astra Isuzu Harapan Indah)

Muhammad Irfan Rizki, Fansuri Munawar

3364-3379
- FULL ARTICLE PDF
The Role of Managerial Ability in Moderating the Effect of Corporate Social Responsibility and Environmental Uncertainty on Tax Avoidance in Multinational Companies Listed in the LQ45 Index for the Period 2019–2023

Annisa Rizqi Fauziani, Radhi Abdul Hr

3380-3388
- FULL ARTICLE PDF
The Influence of Person-Job Fit and Transformational Leadership on Performance at the Msme Bakpia Pathok 25 Pathok Jaya with Power Distance as a Moderating Variable

Irfan Marulitua Doloksaribu, Syamsul Hadi, Epsilandri Septyarini

3389-3400
- FULL ARTICLE PDF
The Influence of Company Size, Intergovernmental Revenue, and Leverage on Financial Performance: A Case Study of Regency Governments in West Java Province

Nenden Dinah Putri

3401-3407
- FULL ARTICLE PDF
The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion

Kadek Dinda Dyasnita, Ni Ketut Rasmini

3408-3418
- FULL ARTICLE PDF
The Impact of Environmental, Social, Governance, and Sustainability Committee Disclosure on Corporate Value and Reputation

Esteti Handayani Hia, Juniati Gunawan

3419-3434
- FULL ARTICLE PDF
Business Strategy Analysis of PT Kalbe Farma Tbk Using Strategic Management Approach

Annisa Mahdia Wati, Werner R. Murhadi

3435-3448
- FULL ARTICLE PDF
Analysis of Stray Kids Brand Ambassadors on Purchase Decisions with Brand Awareness as a Mediating Variable

R. Viera Raina Firdiena, Kokom Komariah, Faizal Mulia Z

3449-3465
- FULL ARTICLE PDF
The Impact of Internal Control, Human Resource Competence, and Information System Implementation on Financial Management Effectiveness in Hospitals

Cucu Kurniasih, Rima Rachmawati

3466-3474
- FULL ARTICLE PDF
The Effect of Rating and Lifestyle on the Purchase Decision of Skincare Products of Somethinc Brand on Gen Z in Medan City (Case Study on Shopee Marketplace)

Desma Erica Maryati Manik, Sri Rezeki, Tiffany Tiffany

3475-3488
- FULL ARTICLE PDF
Cyber Attacks on Financial Performance: Sharia and SDGs Perspective

Hartutik Hartutik, Dwi Nita Aryani

3489-3507
- FULL ARTICLE PDF
Determinants of Purchase Intention: Product Quality, Brand Image, and Price Perception Towards the Purchase of Wuling Air EV Electric Cars in Indonesia

Farza Wirawan Ekhsan, Misdiyono Misdiyono, Titi Nugraheni, Sri Hermawati, Desi Pujiati

3508-3515
- FULL ARTICLE PDF
The Effect of ESG Risk Rating and Ownership Concentration on Firm Value: Leverage and Size as Moderation

Harold Kevin Alfredo, Euis Mufahamah, Anita Anita, Lestari Wuryanti

3516-3528
- FULL ARTICLE PDF
The Effect of Shareholder Pressure, Profitability, Leverage and Company Size on the Sustainability Report Quality

Putu Dias Listya Dewi, Gerianta Wirawan Yasa

3529-3539
- FULL ARTICLE PDF
The Influence of Education Service Quality on School Selection Interest with School Image as a Mediating Variable at SMA X Bandung

Susanti Setiawaty, Bobby Wiryawan Saputra

3540-3555
- FULL ARTICLE PDF
Analysis of Transpolitan Program Development to Improve Superior Commodities Through the Role of BUMDes in Batu Betumpang Village, South Bangka Regency

Karil Maulita, Dini Hariyanti, Mona Adriana S

3556-3575
- FULL ARTICLE PDF
The Influence of Viral Marketing and Buy Now, Pay Later Promotion on Impulsive Buying of Sneakers in E-commerce: The Mediating Role of Hedonic Motivation and Fear of Missing Out (FOMO)

Mahendra Ramadhan Sonday, Yessy Nurbaiti, Faranita Mustikasari

3576-3581
- FULL ARTICLE PDF
The Role of Renewable Energy and Green Finance in Environmental Sustainability in East Kalimantan (Case Study: The Green Province Program of the East Kalimantan Provincial Government)

Fariz Farhan Roshada, Abidea Bima Ramdan, Darmawan Ramdan, Enos Paselle

3582-3588
- FULL ARTICLE PDF
Effectiveness of Civil Servants’ Performance Through Budget Participation and Organizational Citizenship Behavior (OCB): A Literature Review

Sitti Rahmatiah Sabdan, Husin Husin, Nitri Mirosea

3589-3596
- FULL ARTICLE PDF
Proactive Personality and Support: Buffering Job Insecurity’s Effect on Satisfaction

Naufal Wahyu Ramadhan, Siti Zulaikha Wulandari, Devani Laksmi Indyastuti

3597-3606
- FULL ARTICLE PDF
The Influence of Cleanliness, Water Flow, Complaint Response, and Network Maintenance on Customer Satisfaction Levels at PDAM Tirta Makmur, Sukoharjo Regency

Muhammad Jibran Firmansyah, Kusdiyanto Kusdiyanto

3607-3619
- FULL ARTICLE PDF
The Role of Anti Corruption: Any Influence of Environmental and External Cost, Carbon Emissions, Employee Turnover, Also Stock Returns to Firm Value

Juniati Gunawan, Gempar Rosady

3620-3636
- FULL ARTICLE PDF
Sustainable Innovation, Digitalization, and Economic Resilience: A Systematic Literature Review on SMEs

Sabil Sabil, Lukman Hakim, Amin Setio Lestiningsih, Dwiyatmoko Puji Widodo, Sugiyah Hakim, Devy Sofyanty

3637-3646
- FULL ARTICLE PDF
The Effect of Promotion and Price of Electrifying Vehicle PLN on Consumer Decisions to use Electric Vehicles and its Impact on Consumer Satisfaction (Study at PT. PLN (Persero) UP3 North Banten)

Ruslan Saripudin, Alimuddin Rizal

3647-3659
- FULL ARTICLE PDF
Influence Green Energy Awareness and Price Perception Towards Customer Satisfaction with the Decision to use Renewable Energy as an Intervening Variable (A Study on the Environment of PT PLN UP3 North Banten)

Romi Anugerah Fajar, Endang Tjahjaningsih

3660-3671
- FULL ARTICLE PDF
Uncovering the Ethical Dilemma of Creative Accounting Practices in Micro Enterprises from the Perspective of Internal Stakeholders

Putri Mutira, Iqbal Palestin, Sri Purwanto

3672-3680
- FULL ARTICLE PDF
Innovation Capability Model by Integrating Entrepreneurial Orientation, Market Orientation, Empowerment and SME Business Performance

I Dewa Nyoman Arta Jiwa, Ary Wira Andika

3681-3690
- FULL ARTICLE PDF
The Impact of eWOM, Brand Image, and Brand Trust on Millennial Fashion Purchase Decisions on Shopee

Aldi Maulana, Mochammad Mukti Ali

3691-3700
- FULL ARTICLE PDF
Enhancing Customer Satisfaction in Commuter Rail Services through Multimodal Integration and Digital Payment Adoption: A Case Study in Greater Bandung

Euis Saribanon, Agus Nugroho, Siti Nurhayati, Novi Indah Susanthi, Devi Ratnasari

3701-3708
- FULL ARTICLE PDF
The Influence of Human Resource Competency and Government Internal Control System on the Quality of Regional Asset Management with Organizational Commitment as a Moderating Variable (Survey on Regional Work Units of West Java Province)

Mitha Nur Azizah, R. Budi Hendaris

3709-3718
- FULL ARTICLE PDF
Change Management and Organizational Performance: A Bibliometric Analysis of Scopus-Indexed Literature

Erna Wati, Kandius Wandik, Deasy Aseanty, Sarfilianty Anggiani

3719-3731
- FULL ARTICLE PDF
The Impact of Digital Transformation on Risk-Taking of Commercial Banks in Indonesia

Muhammad Lukman Hakim, Rizal Ahmad Fauzi

3732-3741
- FULL ARTICLE PDF
Determinants of Green MSME Performance: The Mediation Role of Green Product Innovation

Ni Made Sindy Warasniasih, Desak Nyoman Sri Werastuti, Lucy Sri Musmini

3742-3752
- FULL ARTICLE PDF
Strategic Analysis of PT Cisarua Mountain Dairy Tbk (CMRY)

Putu Bunga Mutiara Melinda

3753-3767
- FULL ARTICLE PDF
Mapping the Impact of Strategic Leadership on Organizational Performance: A Systematic Literature Review

Sheila Septiany, Herlis Erica, Mulyadi Mulyadi, Deasy Aseanty, Sarfilianty Anggiani

3768-3781
- FULL ARTICLE PDF
Navigating the Commodity Rollercoaster: Efficiency, Firm Size and Profitability in Mining Manufacturing under Price Volatility (2020-2024)

Annisa Salsabila, Vincentia Wahju Widajatun

3782-3795
- FULL ARTICLE PDF