https://dinastipub.org/DIJEFA <p style="text-align: justify;"><strong>Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA)</strong> from Volume 2 Number 1 of 2021 to Volume 6 Number 6 of 2025 Accredited Sinta <a href="https://sinta.kemdikbud.go.id/journals/profile/11472" target="_blank" rel="noopener">Rank 3</a> according to Accreditation number: <a href="https://drive.google.com/file/d/11BVtq1DQPcD4omMk-ClsNFkhk_MOcnvA/view" target="_blank" rel="noopener">152/E/KPT/2023</a>, 25 September 2023</p> <p style="text-align: justify;">Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA) was published by the Institute to manage and publish scientific journals in Dinasti Publishers in 2020, with e-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1581391155" target="_blank" rel="noopener">2721-303X</a> and p-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1581396099" target="_blank" rel="noopener">2721-3021 </a>published by the Institute for Managing and Journal Publishing Scientific in Dinasti Publishers. DIJEFA aims to be the center of researchers' publications on Economics, Finance and Accounting. It is published six times a year. Articles can be written in English. Please send articles to our OJS system.</p> Dinasti Publisher en-US Dinasti International Journal of Economics, Finance & Accounting 2721-3021 <p>Authors who publish their manuscripts in this journal agree to the following conditions:</p> <ol> <li>The copyright on each article belongs to the author(s).</li> <li>The author acknowledges that the Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA) has the right to be the first to publish with a&nbsp;<a href="https://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International license</a>&nbsp;(Attribution 4.0 International (CC BY 4.0).</li> <li>Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance &amp; Accounting (DIJEFA).</li> </ol> https://dinastipub.org/DIJEFA/article/view/2722 <p>This study aims to investigate the relationship between accountability, transparency, internal control systems, and community trust in villages in Sidoarjo Regency. The background of this research is based on the importance of the role of the Village Consultative Body (BPD) as a government institution at the village level in ensuring accountability, transparency, and the effectiveness of internal controls to enhance community trust. The research method used is quantitative by collecting data from BPD members and representatives of the village community through questionnaires. The results of data analysis show that accountability, transparency, and internal control systems have a significant positive effect on community trust. Furthermore, it was found that the internal control system can mediate the relationship between accountability and transparency with community trust. These findings provide a deeper understanding of the importance of implementing accountability, transparency, and internal control practices in building community trust in government institutions at the village level.</p> Ninesia Aliya Ryandi Rida Perwita Sari Copyright (c) 2024 Ninesia Aliya Ryandi, Rida Perwita Sari https://creativecommons.org/licenses/by/4.0 2024-07-01 2024-07-01 5 3 916 931 10.38035/dijefa.v5i3.2722 https://dinastipub.org/DIJEFA/article/view/2681 <p>The aim of this study is to demonstrate and analyze the relationships between memorable tourism experiences, destination image, tourist attractions, loyalty, and satisfaction at Lake Ranau Natural Tourism. The research employs purposive sampling with 392 respondents and is analyzed using Structural Equation Modeling (SEM) with Smart PLS 4.0 software. The findings indicate that memorable tourism experiences have a direct effect on satisfaction but not on loyalty. Destination image directly influences both satisfaction and loyalty, while tourist attractions directly affect satisfaction but not loyalty. Data was collected through questionnaires distributed to respondents. The results suggest that tourism managers can enhance visits and increase loyalty by focusing on these factors.</p> Ulfa Shabrina Sulastri Muchsin Saggaf Shibab Copyright (c) 2024 Ulfa Shabrina, Sulastri, Muchsin Saggaf Shibab https://creativecommons.org/licenses/by/4.0 2024-07-02 2024-07-02 5 3 932 942 10.38035/dijefa.v5i3.2681