Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - February 2026)

This issue includes articles from authors affiliated with: Dinas Ketenagakerjaan Pekerjaan Umum dan Penataan Ruang (PUPR) Kabupaten Kampar, STIE Bangkinang, Sekolah Pascasarjana IPDN, Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Kampar, Politeknik Keuangan Negara STAN, Universitas Paramadina, Universitas Putra Indonesia YPTK Padang, Universitas Indonesia, Dinas Pariwisata dan Kebudayaan Kabupaten Kampar, Universitas Tadulako and several others.

DOI: https://doi.org/10.38035/dijefa.v6i6

Published: 2025-12-01

Articles

Analysis Financial Governance and E-Payment to Digitalization Management Finance Public

As Nelly, Abshor Marantika

4941-4953
- FULL ARTICLE PDF
SPBE Integration Strategy Through Enterprise Architectur

Heru Winarko, Ika Sartika

4954-4960
- FULL ARTICLE PDF
The Effectiveness of DPRD's Role in Enhancing Public Financial Management Accountability Through Budget Oversight: A Conceptual Framework and Survey

Ahmad Taridi, Abshor Marantika, Kasmawati

4961-4973
- FULL ARTICLE PDF
Transfer Pricing in the Spotlight: An Analysis of the Role of Taxes, Profitability, Tunneling Incentives, and Independent Commissioners

Subagio, Hendra Prasetya Ardianto

4974-4985
- FULL ARTICLE PDF
The Effect of Brand Familiarity and Perceived Quality on Brand Credibility

Bilqis Saphira Putri, Lingga Yuliana

4986-5000
- FULL ARTICLE PDF
The Influence of Service Quality and Price Perception on Customer Loyalty with Customer Satisfaction as an Intervening Variable at Tazkia Tour Umrah and Hajj Travel Agency

Reni Rahmawati, Afri Andika, Suharno Pawirosumarto

5001-5011
- FULL ARTICLE PDF
Factors Influencing the Participation of Informal Workers in Social Employment Security in Indonesia

Rizky Vitiant Sidharta

5012-5025
- FULL ARTICLE PDF
Effectiveness Utilization of Village Funds in Development of MSMEs (Case Study: Tambang Sub-District, Kampar)

Agus Pendri, Zulher Zulher, Kasmawati Kasmawati

5026-5033
- FULL ARTICLE PDF
Analysis of Efficiency and Dominant Factors of Tourism Budget Allocation on Tourism Development in Kampar Regency: Integration of Mixed Methods Analysis

Zamhur Zamhur, Abshor Marantika

5034-5045
- FULL ARTICLE PDF
Effectiveness Management Communication Countermeasures Cross–Sectoral Disasters: A Study Empirical Digital Era

Yusnizar Yusnizar, Zulher Zulher, Abshor Marantika

5046-5060
- FULL ARTICLE PDF
Optimizing Regional Budgets Through Accountability in Budget Planning in the Digital Era

Dimas Syah Rosa Triputra, Abshor Marantika, Kasmawati Kasmawati

5061-5076
- FULL ARTICLE PDF
The Effect of Green Finance Implementation on the Value of Transportation Companies Listed on the Indonesia Stock Exchange

Faudya Nurul Fatima, Darman Darman, Vitayanti Fattah , Fera Fera

5077-5090
- FULL ARTICLE PDF
The Influence of Job Happiness and Leadership Style on Lecturer Performance with Job Satisfaction as an Intervening Variable at Perintis Indonesia University

Afri Andika, Reni Rahmawati, Suharno Pawirosumarto

5091-5102
- FULL ARTICLE PDF
Granger Causality and Hierarchical Transmission Patterns in BRICS Currency Markets

Chajar Matari Fath Mala, Sapto Jumono

5103-5113
- FULL ARTICLE PDF
Optimization Management Communication in Rehabilitation of Disaster Victims: A Review in Kampar Regency

Ekarianto, Abshor Marantika

5114-5128
- FULL ARTICLE PDF
Enhancing Sales Performance Through Human Resource Interventions: Training, Coaching, and Competency Development in Consultative Selling (A Practical Study at Telkom Yogyakarta)

Hanung Satria Sakti, Majang Palupi

5129-5143
- FULL ARTICLE PDF
The Role of Tax Sanctions in Improving Taxpayer Compliance: A Literature Review

Ulfiyah Zakiyah Safda, Andi Basru Wawo, Sulvariany Tamburaka

5144-5152
- FULL ARTICLE PDF
Financial Management Strategy in the General Election Supervisory Agency in Achieving the Sustainable Development Goals (SDG): A Review of Budget Performance and Use

Habibullah, Abshor Marantika, Kasmawati

5153-5165
- FULL ARTICLE PDF
A Collaborative Accountability in Mosque Governance: Integrating the Value of Ta’awun and Agency Theory at the Muhammad Cheng Ho Mosque

Maharani, Sugianto, Abdul Kahar, Ernawaty Usman

5166-5179
- FULL ARTICLE PDF
Analyzing Contractor Business Strategies Using Environmental Factors Analysis Summary (EFAS) and Internal Factors Analysis Summary (IFAS): A Case Study of Citacipta Project

Ramdhan Faizal Mubarok, Heny Hendrayati, Mokh Adib Sultan

5180-5191
- FULL ARTICLE PDF
The Influence of Organizational Commitment, Transformational Leadership, and Compensation on Turnover Intention Using Job Satisfaction as a Mediator at One of State-Owned Banks in Indonesia

Sekar Wulan Prasetyaningtyas, Isminanda Alkautsar, Riomudita, Steven

5192-5202
- FULL ARTICLE PDF
The Effect of Good Corporate Governance and Board Gender Diversity on Firm Value with Earnings Management as a Moderating Variable

Ni Made Erika Sukma Wati, Desak Nyoman Sri Werastuti, Ni Kadek Sinarwati

5203-5215
- FULL ARTICLE PDF
Impact of Theory of Planned Behavior on Financial Satisfaction Based on Fintech Performance

Janny Rowena, Bahtiar Usman, Henny Setyo Lestari

5216-5230
- FULL ARTICLE PDF
The Role of Continuous Learning and Upskilling in Enhancing Employees Performance in the Digital Era

Anitiyo Soelistiyono, Vera Herlina Mustika, Klemens Mere

5231-5235
- FULL ARTICLE PDF
The Effect of Environmental Costs, Governance Risk Compliance (GRC) on Financial Performance with Company Size as Moderating Variable

Ni Wayan Remita Karisma Putri, Desak Nyoman Sri Werastuti, Gede Adi Yuniarta

5236-5246
- FULL ARTICLE PDF
The Effect of Government Expenditure Effectiveness in Health, Environmental, and Social Protection Function on the Achievement of Sustainable Development Goal 3 in Indonesia

Rahmadani Inem Sucakni, Muhammad Din, Andi Chairil Furqan, I Putu Edi Darmawan

5247-5259
- FULL ARTICLE PDF
The Impact of Transfer Pricing, Return on Assets, Leverage, Firm Size, and Tax Havens toward Income Shifting (An Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019–2022)

Siti Lu’lu’ul Bahiyyah, Erna Setiany

5260-5269
- FULL ARTICLE PDF
Strategies for Improving Service Quality at Tangguwisia Regional Hospital, Buleleng

Indah Purnamawati

5270-5276
- FULL ARTICLE PDF
QRIS Adoption Intention for MSMEs in Indonesia: Integration of Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB) to Accelerate Digital Transformation

Siti Annisa Wahdiniawati, Vely Randyantini, Ari Apriani, Ika Puji Saputri

5277-5294
- FULL ARTICLE PDF
The Influence of Consumer Perception on Purchase Intention of Electric Vehicle Product in JABODETABEK

Fariz Alfitra, Ahmad Qois Urwani, Rana Annisa Fahmi, Faranita Mustikasari

5295-5303
- FULL ARTICLE PDF
Navigating Digital Transformation: Examining the Role of Employee Integration in Shaping Intention to Stay

Annete Lama, Sri Lestari, Puspa Avinda Dwi Septiana, Sekar Prasetyaningtyas

5304-5318
- FULL ARTICLE PDF
Analysis of the Impact of Online Licensing Management on the Community in Kampar Regency

Ermiwati, Zulher, Kasmawati

5319-5325
- FULL ARTICLE PDF
Determinants of Motor Vehicle Taxpayer Compliance with Public Service Accountability as Moderator (Case Study on Motor Vehicle Taxpayers in Keerom Regency)

Maylen K. P. Kambuaya, Pascalina V. S. Sesa, Rudiawie Larasati

5326-5341
- FULL ARTICLE PDF
I Important Indicators in Increasing Buying Interest Electric Vehicles

I Gusti Bagus Agung Cahya Diatmika Eka Pratama, Ida Ayu Oka Martini

5342-5353
- FULL ARTICLE PDF
Drivers of Organizational Performance in Accounting Firms: Price Competition, Professional Standards (SPJA) Effectiveness, and Firm Reputation under the Moderating Role of Professional Regulation

Monica Widyati Wijono, Eric Harianto, Damelina Basauli Tambunan

5354-5370
- FULL ARTICLE PDF
Development Strategy for Fish Processing MSMEs in Kampar Regency (Case Study: Koto Mesjid Village)

Medina Febrisa Helmi, Abshor Marantika, Kasmawati

5371-5377
- FULL ARTICLE PDF
Effect of Foreign & Domestic Investment on Manufacturing Industry Performance and Economic Growth (GDP)

Marhaendro Purno, Dwi Purwaningrum, Maria Novita Olin, Rida Yustika

5378-5390
- FULL ARTICLE PDF
Corporate Renaming as a Determinant of Financial Statement Fraud: An F-Score Model Approach

Rangga Danang Farandy, Dwi Ratmono

5391-5402
- FULL ARTICLE PDF
Literature Review: The Influence of the Whistleblowing System on Fraud Prevention in Local Governments

Andi Faika Rahmi, Mulyati Akib, Intihanah

5403-5408
- FULL ARTICLE PDF
Trust, Faith, and Market: The Dualism of Indonesian Food Halal Certification between Self-Declaration and Global Standards

Ken Ayu Citra, Rahmat Hidayat, Nurwahidin Nurwahidin, Mulawarman Hannase, Warto’i Warto’i

5409-5418
- FULL ARTICLE PDF
Offline Store China "Oh! Some" in Jabodetabek: Brand Image, Price, Product Quality and Service to Purchase Decisions

Surya Ari Nugroho, Nuri Wulandari, Batara Maju Simatupang, Enny Haryanti

5419-5433
- FULL ARTICLE PDF
Human Resource Management in Employee Performance Measurement and its Influence on Guest Satisfaction at Mercure Hotel Padang

Rusti Mawa Praci, Yuliana

5434-5444
- FULL ARTICLE PDF
Country of Origin, Brand Image, and Customer Loyalty: The Investigation of Users of Skincare Products

Nur Nur, Ana Mariana, Septhani Santi Santi

5445-5453
- FULL ARTICLE PDF
The Role of Institutional Ownership in Reducing the Impact of Transfer Pricing and Capital Intensity on Tax Avoidance

Tikkos Sitanggang, Karsam, Solihin

5454-5462
- FULL ARTICLE PDF
Perceived Luxury Value and Technology Acceptance in TikTok Live Streaming: The Mediating Role of Customer Engagement on Purchase Intention (A Study on Consumers in Java, Indonesia)

Maya safhera, Catur Sugiarto

5463-5474
- FULL ARTICLE PDF
Analysis of Personnel in the Field of Taxation by the Minister of Finance through the Tax Supervisory Committee

Yadhy Cahyady, Trisulo

5475-5483
- FULL ARTICLE PDF
Analysis of Budget Constraints, Technical Constraints, and Institutional Integration on Performance: A Literature Review Study

Gatot Cahyo Sudewo

5484-5495
- FULL ARTICLE PDF
The Influence of Audit Findings and Follow-Up on Audit Result Recommendations on Audit Opinions on Regional Government Financial Reports with Regional Government Size as a Moderating Variable

Novialdi, Mukhzarudfa, Rico Wijaya

5496-5506
- FULL ARTICLE PDF
Binary Logistic Regression Analysis on Financial Performance of State-Owned Enterprises (Telkom and PLN): Case Study on NPM Change Based on ROA and TATO

Sella Sakilla Maharani , Nisa Nurrela, Diah Utami, Jerry Heikal

5507-5516
- FULL ARTICLE PDF
The Role of Student Engagement in Mediating the Influence of Internships and Entrepreneurship Development Programs on Entrepreneurial Intention: A Case Study at SMKN 1 Ngawi

Jamilatul Muthoharoh, Dian Pratiwi

5517-5531
- FULL ARTICLE PDF
The Influence of Social Media Marketing Activities on Continued Usage Intentions and Brand Loyalty: The Mediating Role of Brand Experience, Brand Awareness, and Satisfaction (A Study on Wardah Cosmetics in Indonesia)

Shella Stefani Munandar, Lilik Wahyudi

5532-5545
- FULL ARTICLE PDF
Audit Quality in the Digital Era: A Delphi-Based Study on Factors Influencing Remote Auditing

Ferby Mutia Edwy, Muhammad, Fitri Purnamasari, Inanda Shinta Anugrahani, Zainah Asmira, Inur Farida

5546-5558
- FULL ARTICLE PDF
Technical Efficiency of Digital and Non-Digital Banks in Indonesia: A Data Envelopment Analysis (DEA) Approach for the 2024–2025 Period

Tia Ichwani, Chaerani Nisa, Murtada Sinuraya, Deni Achmad Saputra

5559-5566
- FULL ARTICLE PDF
The Influence of Multinational Workforce Diversity and Organizational Culture on Employee Performance at PT Q Qatar

Yuniarko Nugroho, Hariandy Hasbi

5567-5578
- FULL ARTICLE PDF
The Role of Risk Management in Mediating Corporate Governance on Financial Performance in Banking Companies in Indonesia

Hermawan, Hersugondo

5579-5603
- FULL ARTICLE PDF
Environmental, Social, and Governance (ESG) Performance and Corporate Value: Examining the Mediating Role of Operational Efficiency in Indonesian Manufacturing Firms

Dina Nurjannah, Surya Raharja

5604-5616
- FULL ARTICLE PDF
Impact of Metaverse on Digital Marketing Strategy: An Experimental Study on Generation Z in Jakarta

Achmad Jaelani, Winaya Purwanti

5617-5628
- FULL ARTICLE PDF
The Role of Merchandise Inventory Management Applications in Strengthening Internal Control Systems of MSMEs: A Case Study

Inanda Shinta Anugrahani, Fitri Purnamasari, Muhammad, Safira Rusyda Azizah, Zainah Asmira, Novia Ramadhina Darmawan

5629-5637
- FULL ARTICLE PDF
Analysis of the Influence of RGEC on Company Value in the Banking Financial Sector for the Period 2020 - 2024

Fitria Larasati, Yana Hendayana

5638-5648
- FULL ARTICLE PDF
Mechanism of Hexagon Fraud Detection in Mitigating Fraudulent Financial Reporting

Tedy Zulqirofik, Surya Raharja

5649-5663
- FULL ARTICLE PDF
The Effect of Asymmetry Information, Budget Target Clarity, and Budget Participation on Budgetary Slack with Organizational Commitment as a Moderating Variable: A Literature Review

Bobby Pratama, Irene Tri Florencia, Mukhtaruddin

5664-5678
- FULL ARTICLE PDF
Accessibility of Higher Education for Women as a Means of Career Development: A Case Study of Students at the Kartini Rembang Open University Service Center

Yuyun, Intiyas Utami, Etty Puji Lestari

5679-5690
- FULL ARTICLE PDF
The Effect of Perceived Ease of Use, Usefulness of Qris on Impulsive Consumptive Behavior with Digital Financial Literacy Moderation

Milsa Rifani, Vidiyanna Rizal Putri, Batara Maju Simatupang, Antyo Pracoyo

5691-5708
- FULL ARTICLE PDF
The Influence of Work Discipline, Work Motivation, Work Ethic, and Work Environment on Employee Performance at the Kartini Open University Service Center in Rembang

Andreas Alifuddin, Intiyas Utami, Etty Puji Lestari

5709-5721
- FULL ARTICLE PDF
The Impact of TikTok's Live Streaming Feature on Consumer Trust Toward Online Purchases in Indonesia

Margareth Ongkowijoyo, Charly Hongdiyanto

5722-5737
- FULL ARTICLE PDF
Examining the Impact of Service Quality on Generation Z Customer Loyalty: Trust as a Mediating Variable in the MSME Sector

Flowry Ch Pangkey, Samat Ngadimin, Benny Lule

5738-5745
- FULL ARTICLE PDF
Increasing the Economic Independence of Women Farm Workers through Entrepreneurship Training

Fitriliana, Nasir, Filia Hanum, Ilyas, Marlina

5746-5752
- FULL ARTICLE PDF
Global Trade Tensions, Capital Structure, and Firm Value: Evidence from Multinational Companies Listed on the Indonesia Stock Exchange

Udyono, Rajaman, Muhammad Maula Razak

5753-5762
- FULL ARTICLE PDF
Implementation of Government Policy on the Distribution of Professional Allowances for Local Civil Servant Teachers Directly to Teachers' Accounts at the Secretariat of the Directorate General of Teachers, Educational Personnel, and Teacher Education Ministry of Primary and Secondary Education

Dean Leonard Hasoloan, Veitzhal Rivai Zainal, Azis Hakim

5763-5773
- FULL ARTICLE PDF
The Impact of ESG Disclosure on Stock Performance with Growth Opportunities as a Mediating Variable: Evidence from Indonesia’s Industrial Sector

Erpina Simbolon, Abraham Patayoan, Billy Ivan Tansuria

5774-5789
- FULL ARTICLE PDF
Good Corporate Governance and Audit Quality on Earnings Persistence in Non-Financials Companies from 2020-2023

Anak Agung Istri Giri Kencana Dewi, P. D’yan Yaniartha Sukartha

5790-5798
- FULL ARTICLE PDF
Analysis of Occupational Safety and Health (K3) Competency of Outsourced Workers on Employee Performance: Implications for Occupational Accident Risk Control (Survey Study at PT PLN Nusantara Power Unit Generation in Central Kalimantan)

Anang Kurniawan, H. Vip Paramarta, Sri Rochani Mulyani

5799-5814
- FULL ARTICLE PDF
Strengthening Public Service Ethics in AI era: An Indonesian Perspective

Anida Sri Rahayu Mastur, Imma Yedida Ardi, Wisnu Widayat, Agung Setiawan

5815-5829
- FULL ARTICLE PDF
The Influence of Risk Mitigation on Firm Value with Profitability as an Intervening Variable

Widya Novita Sari, Neneng Susanti

5830-5840
- FULL ARTICLE PDF
Whistleblowing System Effectiveness in Fraud Prevention: A Systematic Literature Review Using PRISMA

Iwan Fajar Santoso, Nanny Dewi Tanzil

5841-5851
- FULL ARTICLE PDF
Integrating Local Wisdom in Tourism Strategies to Enhance Community Economic Growth

Paulina Y. Amtiran, Muhammad D. Aryo, Melianu E. Tkela, Juniarto J. Loinenok; Nekkidin S. A. Pong

5852-5858
- FULL ARTICLE PDF
The Influence of Environmental Awareness, Consumer Attitude, and Price on Purchase Decisions of Eco-Friendly Products: A Study on Tessa Green Tissue Among Students of Universitas Muhammadiyah Surakarta

Rahmawati, Tri Nur Wahyudi

5859-5870
- FULL ARTICLE PDF
The Effect of Profitability, Leverage and Company Size on Company Value with Managerial Ownership as a Moderating Variable in the Transportation and Logistics Sector on the Indonesia Stock Exchange in the 2019-2024 Period

Y Tri Laksono Sulistyobudi, Herry Achmad Buchory

5871-5879
- FULL ARTICLE PDF
The Mediating Effect of Operational Capabilities: How the Construction Materials Industry in Indonesia Improves Its Operational Performance through Supply Chain Management

Aldrich Jeremiah, Gracia Ongkowijoyo

5880-5894
- FULL ARTICLE PDF
Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value with Tax Avoidance as Moderating Variable

Diestri Margaret Rantung, Herman Ruslim

5895-5905
- FULL ARTICLE PDF
Testing the Lipstick Effect: An Experimental Study of Women's Lifestyle and Financial Resilience in Maumere

Eugenius Besli, Angela Merici Paskaliamuis Lamanepa, Anyela Paskalia Aprilianti

5906-5917
- FULL ARTICLE PDF
Analysis of the Effect of Productive Land Area, Production Volume, Exchange Rates, and International Prices on the Volume of Indonesian Dry Natural Rubber Exports for the Period 2015-2024

Poppy Amelia, Aliudin, Setiawan Sariyoga

5918-5929
- FULL ARTICLE PDF
The Influence of Recruitment, Work-Life Balance, and Organizational Culture on Organizational Commitment (Case Study: Taman Bunga Celosia Employees)

Nicken Reza Windharti, Sri Rahayu, Nurmiyati

5930-5941
- FULL ARTICLE PDF
Modeling the Impact of Hedonic Motivation, Consumer Lifestyle, and Promotions on Impulsive Buying: The Mediating Role of Positive Emotions

Selly Putri Rahmawati, M. Cholid Mawardi, Ratna Tri Hardaningtyas

5942-5955
- FULL ARTICLE PDF
The Effect of Morality, Whistleblowing and Internal Control Systems on Fraud Prevention in Village Fund Management: The Moderating Factor of Leadership Style

Muhammad Fajran, Abdul Rohman, Abellinda Preacyllia

5956-5968
- FULL ARTICLE PDF
Analysis of Cooperative Performance Efficiency Levels at the Puskopdit Timor Primary Credit Cooperative in Kupang City

Maria Djuang, Stanis Man, Paskalis Seran, Henny Angri Manafe, Simon Sia Niha

5969-5979
- FULL ARTICLE PDF
Budget Optimization for Managerial Performance Achievement

Dillah Rezki Adiani, Nasrullah Dali, Emillia Nurdin

5980-5986
- FULL ARTICLE PDF
Investment in Procurement of Mobile Cranes at Kijing Port to Increase Non-Container Production Using Financial Evaluation Method

Mochammad Choiron Yusuf, Ervina Ahyudanari

5987-6001
- FULL ARTICLE PDF
Enhancing Purchase Intention through Service Quality: The Mediating Role of Customer Satisfaction and Competitive Advantage in Batam City Supermarkets

Johny Budiman, Fidella Dita Maridza

6002-6014
- FULL ARTICLE PDF
Digital Logistics Transformation for Operational and Financial Performance

Gerardio Septa Widyawan, Maniah, Erna Mulyati

6015-6029
- FULL ARTICLE PDF
The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable

Ade Surya Indrawan, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra

6030-6040
- FULL ARTICLE PDF
Financial Management Practices of Coastal Fishermen Cooperatives in Supporting Blue Economy Growth

Roni Adi, Erric Wijaya, Gilbert Rely, Indah Elychia Samuel

6041-6049
- FULL ARTICLE PDF
Impact of Information Sharing and Supply Chain Collaboration on the Perfomance of Herbal SMEs in Batam: The Mediating Role of Innovation Capability

Anandita Nadya Reisya Putri, Nasar Buntu Laulita

6050-6066
- FULL ARTICLE PDF
Communication Strategies in Overcoming OGBV Through Gender Equality-Based Digital Literacy: A Case Study in Tangerang City

Korry Elyana, Ilham Ramdana, Khikmawanto

6067-6084
- FULL ARTICLE PDF
The Influence of Foreign Ownership and Sustainability Committee on Sustainability Disclosure in Asean Regional Countries

Mona Nur Adhillah, Inten Meutia, Shelly Febriana Kartasari

6085-6092
- FULL ARTICLE PDF
The Influence of Customer Value and Experience on Loyalty with Satisfaction as Intervening Variable in BPRS Kedung Arto

Sakti Wiyono, Endang Tjahjaningsih

6093-6100
- FULL ARTICLE PDF