Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026)

The authors featured in the Vol. 7 No. 2 (2026) (May-June 2026) issue are affiliated with various higher education institutions and organizations across international and national regions. The identified institutions are as follows:

International Institutions:

Malaysia: Kolej Universiti Islam Antarabangsa Sultan Ismail Petra.

Indonesian Institutions:

Java: Universitas Indonesia, Universitas Diponegoro, Universitas Sebelas Maret, Universitas Negeri Semarang, Universitas Negeri Malang, Universitas Airlangga, Universitas Pendidikan Ganesha, Universitas Muhammadiyah Surakarta, Universitas Bina Sarana Informatika, dan Universitas Telkom.
Sumatra: Universitas Islam Negeri Sultan Syarif Kasim Riau.
Bali & Nusa Tenggara: Universitas Udayana.

DOI: https://doi.org/10.38035/dijefa.v7i2

Published: 2026-05-11

Articles

The Role of Ground Handling Management in Improving Aircraft Turnaround Time Efficiency

Mochamad Reza Pribadi

925-932
- FULL ARTICLE PDF
Determinants of Fintech Application Usage with Interest as a Mediating Variable among Gen-Z in the Jabodetabek Area

Denny Wijaya, Henny Medyawati

933-943
- FULL ARTICLE PDF
The Influence of Environmental Performance, Carbon Emissions Disclosure, Green Process Innovation, and Green Product Innovation on Firm Value in the Food and Beverage Sub-sector

Putra Rizky Prasetyo, Sri Suryaningsum

944-957
- FULL ARTICLE PDF
The Influence of Financial Literacy, Financial Behavior, and Overconfidence on the Investment Decisions of Generation Z: College Students in Indonesia

Rhatu Syelga Fatiyah, Danang Adiputra

958-970
- FULL ARTICLE PDF
The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability

Salma Putri Aisyah, Lintang Kurniawati

971-980
- FULL ARTICLE PDF
The Influencer of Authenticity Attributes and Celebrity Congruence on Purchase Intention: The Mediating Role of Parasocial Relationship

Aisya Tsuraya, Erlita Ridanasti

981-991
- FULL ARTICLE PDF
The Influence of Social Media Marketing Activities (SMMAs) on Customer Loyalty Mediated by Consumer Brand Engagement among Customers of Rumah Makan Padang Payakumbuah in Surabaya

Nailatur Rohmah, Yanuar Dananjaya

992-1010
- FULL ARTICLE PDF
Digital Gold Installment Innovation at Bank Muamalat: Sharia Compliance and Digital Accessibility

Wafiroh Dwi Adlha, Lely Ana Ferawati Ekaningsih

1011-1021
- FULL ARTICLE PDF
Does Profitability Really Matter? Unmasking the Mediating Path Between Market Performance and Firm Value

Ruth Anindya Briegita, Abdul Kahar, Ni Made Suwitri Parwati, Muhammad Ilham Pakawaru

1022-1039
- FULL ARTICLE PDF
The Effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Agressiveness in Industrial Companies in Indonesia for the Period 2020-2024

Suhartini, Ni Made Suwitri Parwati

1040-1054
- FULL ARTICLE PDF
Brand Love as a Key Mediator: Linking Product and Web Design Quality to Purchase Decisions among Shopee Consumers in West Kalimantan

Dwi Adnes Julians Cristianto, Lauw Sun Hiong, Stivenes Tjin Siam

1055-1066
- FULL ARTICLE PDF
The Influence of Financial Inclusion, Digital Financial Literacy, and Risk Perception on Investment Decisions in Generation Z

Galih Rizkie Harianto, Ranila Suciati

1067-1076
- FULL ARTICLE PDF
The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable

Nanang Mursid, Karsam, Atik Budi Paryanti

1077-1093
- FULL ARTICLE PDF
The Influence of Competence, Compensation, and Communication Skills on Work Productivity at PT Putra Darma Indonesia

Fariza Fitria, Nurma Sari, Rizky Aulia Dita, Kiki Farida Ferine

1094-1101
- FULL ARTICLE PDF
Implementation of the PIECES Framework and the Effectiveness of the Online Weighbridge System on Road Traffic Safety through Driver Compliance

Jati Kristianto, Aang Gunawan, Edhie Budi Setiawan

1102-1109
- FULL ARTICLE PDF
The Effect of Work Discipline, Motivation, and Organizational Culture on Employee Performance at Krisna Oleh-Oleh Khas Bali 5

Komang Ayu Tri Astiti, Kadek Rai Suwena, Ni Made Suci

1110-1120
- FULL ARTICLE PDF
The Effect of the Fraud Hexagon Model on Fraudulent Financial Reporting in State-Owned Enterprises

Hanna Meyrani, Yanuar Ramadhan, Agus Munandar, Endah Sri Wahyuni

1121-1131
- FULL ARTICLE PDF
The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable

Anggi Regita Cahyani, Harnovinsah, Darmansyah, Sri Ambarwati, Syahril Djaddang

1132-1142
- FULL ARTICLE PDF
The Influence of Word of Mouth, Complaint Handling, and Service Quality on Customer Loyalty at Salon Surya in Singaraja

Dewi Aryanti, Putu Indah Rahmawati, Made Ary Meitriana

1143-1151
- FULL ARTICLE PDF
Integrating STP and Marketing Mix (4P) for Effective Storytelling Content Development for the Avoskin’s Brand on Instagram

Ayu Apriana, Sampurno Wibowo, Leni Cahyani

1152-1164
- FULL ARTICLE PDF
The Role of Customer Satisfaction in Mediating the Effect of Service Quality and Trust on Customer Loyalty at LPD Tanjung Benoa

Mensen Mone Hae, Ni Luh Wayan Sayang Telagawathi, Ni Made Ary Widiastini

1165-1178
- FULL ARTICLE PDF
The Influence of Green Economy Policies on Company Marketing Strategies in Indonesia

Seno Sudarmono Hadi

1179-1188
- FULL ARTICLE PDF
A Systematic Review of How Usability and Accessibility Drive Satisfaction in Next-Gen E-Government

Mohammad Bintang Progresto, Muhammad Rifqi Arviansyah

1189-1207
- FULL ARTICLE PDF
A Literature Study on Cultural Digitalization in Efforts to Enhance Product Value and National Image in the Creative Industry

Osin Marjelina Leho, Ni Made Ary Widiastini, Ni Nyoman Yulianthini

1208-1222
- FULL ARTICLE PDF
Blue Ocean Strategy in Healthy Bakeries in Bali

Dewa Ayu Iva Kayana Putri

1223-1229
- FULL ARTICLE PDF
Determination of Women's Skincare Product Purchase Decisions: The Role of Halal Labels, Lifestyle, and Brand Awareness

Farhandika Rahid Firmansyah, Humairoh

1230-1239
- FULL ARTICLE PDF
The Influence of Big 4 Audit Firms and Audit Fees on the Communication of Key Audit Matters with the Moderating Role of Audit Committee Financial Expertise

Adillah Abir Syofnita, Annisaa Rahman

1240-1254
- FULL ARTICLE PDF
The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia

Syarifah Nailul Azkia, Dini Rosdini, Citra Sukmadilaga

1255-1264
- FULL ARTICLE PDF
The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size

Anisa Eka Askiantari, Abdul Rohman

1265-1273
- FULL ARTICLE PDF
The Influence of Socioeconomic Factors in Improving VAT Compliance and Moderated by Tax Knowledge (A Study on MSMEs in Southwest Sumba Regency, East Nusa Tenggara)

Agustina Koni Loda, Ni Kadek Sinarwati, Made Aristia Prayudi

1274-1285
- FULL ARTICLE PDF
The Influence of Administrative Practices and Service Quality on Patient Loyalty Mediated by Patient Satisfaction

Sylvia Agestie, Rizqi Athalia, Thalia Puteri Oktariana, Maria Nainggolan H

1286-1295
- FULL ARTICLE PDF
Implementation and Role of the Productive Waqf Incubation Program (IWP) of the Ministry of Religious Affairs of the Republic of Indonesia in the Development of Nazhir Entrepreneurship

Yessy Septrimadona, Nur Azwani bt Mansor, Siti Aisyah Adelina , Julina

1296-1307
- FULL ARTICLE PDF
Baktiseraga Village Governance as a Best Practice of Good Governance in Buleleng Regency

Kadek Dwinda Yudha Pratama, Putu Indah Rahmawati, Komang Krisna Heryanda

1308-1318
- FULL ARTICLE PDF
Business Development Strategy Using Swot Analysis in an Effort to Improve Competitiveness at UD Sinar Terang

Rohimah Sirri, Sonja Andarini

1319-1327
- FULL ARTICLE PDF
What is Client Satisfaction a Mediating Variable between Promotion, Quality of Service, and Client Trust in the Decision to Use Tax Consultant Services

Revilia Sanusi, Humairoh

1328-1342
- FULL ARTICLE PDF
Analysis of the Impact of Profitability on Stock Returns for Banking Companies Listed on the Indonesia Stock Exchange, 2020–2024

Metania Lestari Alifiana, Ade Adriani, Rahma Yuliani

1343-1354
- FULL ARTICLE PDF
Revitalization of Musyarakah Financing in BMT (Baitul Maal wat Tamwil)

Muhamad Fajar Bayu Pratama, Wiwit Mustafidah

1355-1365
- FULL ARTICLE PDF
A Study on Financial Management among Generation Z in Malang City

Trianita Diana Turosida, Endang Sri Andayani, Satia Nur Maharani

1366-1383
- FULL ARTICLE PDF
Forecast-Driven Spare-Parts Inventory Control in Coal-Mining Operations: An Integrated Operational–Financial Framework

Muhammad Candany, Liane Okdinawati

1384-1399
- FULL ARTICLE PDF
Evaluating The Impact of Viral Marketing Elements in TV Ads on Brand Awareness in Indonesia’s Dairy Industry

Afdelia Novianti, Grace Thio Tryphena, Agystiara Maharani, Faranita Mustikasari

1400-1419
- FULL ARTICLE PDF
Determining Factors in Handling Incidents Impacting Business Continuity in LRT Jabodebek Division

Diahayu Nugrahaning Widhi, Tanti Novianti, Aruddy

1420-1433
- FULL ARTICLE PDF
The Effect of Professional Skepticism, Independence and Auditor Ethics on Fraud Prevention by Moderating Audit Quality (Study at Public Accountant Firm Jojo Sunarjo and Partners)

Hary Aprianto, Basyiruddin Nur, Karsam

1434-1448
- FULL ARTICLE PDF
Digital Financial Transparency in Local Governments: The Role of Leverage, Dependency, and Fiscal Independence

Ready Wicaksono, Dwi Cahyo Utomo, Abdul Rohman

1449-1459
- FULL ARTICLE PDF
Does ESG Matter across the CLC? Evidence from Trade Credit in ASEAN Non Cyclical Firms

Ellen Chaecaria Setio, Permata Wulandari

1460-1467
- FULL ARTICLE PDF
Detecting Financial Statement Fraud in Public Sector Institutions: Insights from Internal Auditors in Law Enforcement Organizations

Eko Ramadhan, Tri Jatmiko

1468-1475
- FULL ARTICLE PDF
The Effect of Capital Intensity and Thin Capitalization on Tax Avoidance with Company Size as a Moderator

I Dewa Ayu Heriyanti, I Made Pradana Adiputra, Lucy Sri Musmini

1476-1479
- FULL ARTICLE PDF
The Influence of Service MSMEs and Service Design on Value Co-Creation through Experiential Authenticity in Tourism MSMEs

Theresia Sinurat, Santi Agustina Manalu

1480-1489
- FULL ARTICLE PDF
Analysis of MSMEs Sustainability through Competitive Business Advantage from a Service Dominant Logic Perspective

Yuli Cesima Panggabean, Mariana Simanjuntak

1490-1497
- FULL ARTICLE PDF
Rural Women’s Entrepreneurship and Local Economic Development: A Sustainable Livelihood Framework Perspective

Livia Mariyetta Simbolon, Mariana Simanjuntak

1498-1504
- FULL ARTICLE PDF
The Role of Marketing Innovation in Household Business Sustainability: A Resource-Based View Approach

Icha Darlene Hanna Sipahutar, Mariana Simanjuntak

1505-1512
- FULL ARTICLE PDF
A Decision-Making Framework for Securing Compliant UCO Supply for SAF Production

Ahmad Tiko Widodo, Santi Novani

1513-1524
- FULL ARTICLE PDF
The Effect of Corporate Governance on Earnings Management with Audit Tenure as a Moderating Variable

Hasnawati, Sri Daryanti Zen

1525-1537
- FULL ARTICLE PDF
The Influence of Leadership Style, Employee Engagement, and Work Environment on Service Quality: A Systematic Literature Review

Nur Endah Sabarini, Supardi Supardi

1538-1549
- FULL ARTICLE PDF
Improvement Strategy Quality Public Services in the Organizational Section District Regional Secretariat

Yeni Gusliana, Zulher, Kasmawati

1550-1562
- FULL ARTICLE PDF
Policy Analysis and Decision-Making Framework for ESG Strategy Implementation at Pertamina's Refinery

Sri Hartati, Valid Hasyimi

1563-1572
- FULL ARTICLE PDF