Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025)

This issue includes articles from authors affiliated with: Universitas Indonesia, Institut Teknologi Bandung, Universitas Padjadjaran, Universitas Pendidikan Indonesia, Universitas Negeri Malang, Universitas Bina Nusantara, Universitas Muhammadiyah Surakarta, Universitas Muhammadiyah Malang, Universitas Mercu Buana, and Universitas Trisakti.

DOI: https://doi.org/10.38035/dijefa.v6i2

Published: 2025-04-20

Articles

Optimizing the Implementation of Good Corporate Governance in Strengthening the Influence of Tax Planning and Investment Opportunity Set on Firm Value

Shandy Cahya Febriana, Ivan Yudianto, Agus Puji Priyono

857-863
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The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals

Endang Ruhiyat, Nurmala Ahmar, JMV. Mulyadi, Harnovinsah

864-876
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The Influence of Debt Policy, Profitability and Firm Size on Firm Value with Free Cash Flow as a Moderating Variable on the Kompas100 Index on the Indonesian Stock Exchange 2019-2023

Nelly Sugianti, Laila Wardani, Siti Sofiyah

877-892
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Analysis of the Influence of Sustainability Reporting on Company Market Performance

Arif Mulyono, Murtanto

893-901
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The Impact of Digitalization on Women's Employment Participation in Indonesia: A Binary Logistic Regression Analysis

Tevina Carisa Herdinanda, Happy Febrina Hariyani

902-913
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The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management

Fahreza Gadjali Rahim, Sony Devano, Ahmad Zakie Mubarrok

914-931
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The Influence of Forced Distribution Rating System (FDRS) on Job Performance : The Mediation Role of Effort , Stress , Procedural Justice, and Distributive Justice Empirical Study on Employees at Bank Indonesia Head Office

Mohamad Ardhi Fareza, Elok Savitri Pusparini

932-941
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The Effect of Entrepreneurial Education on Business Performance Through Business Collaboration as a Variable of Meditating International Business Management Students of Ciputra University Surabaya

Rossella Lianna Himawan, Junko Alessandro Effendy

942-952
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Liquidity, Profitability, and Cash Holding on Firm Value in the Bank Sub-Industry

Amelia Suhada, Darto

953-959
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The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia

Raynaldi Raynaldi, Irwan Sutirman Wahdiat

960-967
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The Impact of ESG Ratings on Stock Price and Volatility: Evidence from LQ45, FTSE KLCI, and FTSE STI

Daffaliska Azaria Nugraha, Stylianos Asimakopoulos, Oktofa Yudha Sudrajat

968-982
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Analysis of Gen Z Preferences Towards Digital Payment Qris for Motorcycle Parking Fees

Lailatun Mubarokah

983-991
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Effects of Omnichannel Marketing, Product Quality and Customer Engagement on Uniqlo Customer Loyalty

Desi Listiyani, Danang Kurniawan, Nurliya Apriyana

992-1005
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The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023

Lutfi Eka Sabita, Sunita Dasman

1006-1018
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The Influence of Environmental Costs, Implementation of Good Corporate Governance and Current Ratio on the Financial Performance of Industrial Companies Listed on the Bei For the 2020-2023 Period

Fernando Bagas Pratama, Sunita Dasman

1019-1034
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The Effect of Profitability and Sales Growth on Tax Avoidance With Profit Management as a Moderating Variable in Food & Beverage Companies Listed on the Indonesia Stock Exchange

Najwan Fauzi Haris, Yanuar Ramadhan

1035-1053
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The Impact of Restaurant Tax Contribution on Regional Tax and Strategies to Achieve Restaurant Tax Targets in Bekasi City (Case Study at the Regional Revenue Agency of Bekasi City)

Rosma Titis Hapsari, Adler Haymans Manurung, Wastam Wahyu Hidayat, Idel Eprianto, M. Jhonni Sinaga

1054-1067
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Financial Management Behavior of The Millennial Generation in Tourism Industry at Lon Malang Beach in Sampang

Evaliati Amaniyah, Deykha Aguilika, Yustina Chrismardani

1068-1074
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The Influence of Training and Work Discipline on Employee Performance at PT. Paraduta Servis Indonesia

Arif Priambudi, Rony Edward Utama

1075-1088
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The Influence of the Service Marketing Mix on the Purchase Decision of Feb Uki Services With Social Media as a Variable Moderation on Promotions

Napoleon Sinaga, Iwan Kresna Setiadi, Maria Assumpta Wikantari, Fenny B.N.L Tobing

1089-1120
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Use of Social Media in BSI Marketing Smart Agent BSI KC Palangkaraya Diponegoro Palangkaraya City Region

Nur Alisa, Ajahari Ajahari, Andrea Geovani

1121-1129
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Between Motivation, Competency, And Organizational Culture: Will it Still Affecting Employee Performance If Career Development Act as Moderator?

Nanang Victor Hambali, Meirani Harsasi, Anita Maharani

1130-1137
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Determinants of Firm Value with Financial Performance as a Mediating Variable on the LQ 45 Index 2020-2023

Anggreny Copricornilam Siahaan, Maria Goretti Kentris Indarti

1138-1153
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The Effect of Environmental, Social, and Governance on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)

Syakilah Suci Fernanda, Dwi Wahyuningsih

1154-1165
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Dynamics of Demand and Supply: Factors that Influence Modern Markets

Nurfatiha Pasya Salsabilla, Rika Rohim, Lia Astrilina, Fika Wahyuni, Zefriyenni

1166-1173
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The Effect of Training and Work Discipline on Employee Work Productivity at Pt Surya Toto Indonesia

Riyan Setiawan, Azimah Hanifah

1174-1185
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The Effect of Leverage and Capital Intensity on Tax Avoidance With Profitability as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022)

Fani Perdana Nurmadjid, Wiwik Utami

1186-1195
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The Influence of Intellectual Capital on Financial Performance

Amin Wijoyo, Steven Imanuel, Bryan Goodwin

1196-1203
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The Influence of Financial Technology Payment, Financial Knowledge, and Income on Financial Management Behavior (Case Study: College Students in Subang)

Inten Handa Moorjati, Dede Hertina

1204-1217
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The Influence of Financial Literacy and Brand Image on Online Shopping Consumptive Behavior on TikTok Platform with Purchase Decision as a Mediator

Fira Isma Ariyanti, Muhammad Fahmi Johan Syah

1218-1225
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The Influence of Digital Marketing and Consumer Behavior on Purchase Decisions at Mega Akbar Regency Housing

Naja Jessyka Maulani Putri, Ely Siswanto, Ita Prihatining Wilujeng

1226-1232
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How do Accessibility and Environmental Factors Influence Land Values? a Hedonic Price Analysis

Diva Kamilasari, Endah Saptutyningsih

1233-1246
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Accuracy of Budgeting Plan and Expenditure Realization in the Mining Industry

Firmansyah, Ahmad Juanda, Driana Leniwati

1247-1257
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The Influence of Return On Assets, Debt To Equity Ratio, and Sales Growth on Company Value with Dividend Payout Ratio as a Moderating Variable in the Property & Real Estate Sector on the Indonesian Stock Exchange

irna sulistiany, Edy Suryadi

1258-1265
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Influence of Green Accounting and Environmental Performance on Financial Performance Through CSR

Amin Wijoyo, Nastasya Cindy

1266-1279
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Transformation of Tax Services: Improving Tax Return Compliance Through Socialization and Assistance Efforts at Agency X

Dita Selsabillah, Fitri Purnamasari

1280-1289
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Electronic Money Card Service User Loyalty in Payment Transactions: A Study on Generation Z Students

Olfebri Olfebri, Yuliantini, Ika Utami Yulihapsari, Primadi Candra Susanto

1290-1306
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Negotiation and Communication Strategy of Pt. Concord Industry Indonesia in Improving Cooperation With Working Partners PT. Dwi Karya Prima (Outsourcing Company) Karawang Regency

July Yuliawati, M. Yani Syafei, Umi Narimawati

1307-1313
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Boosting Customer Satisfaction: The Power of Service Quality, Promotion, and Digital Marketing in the Hotel Industry

Aryanti Agustian, M. Yani Syafei, Umi Narimawati

1314-1323
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Digital Transformation in HR Management: Implementation of SIMPEG to Achieve Good Governance at PT. Concord Karawang

Sari Marliani, Umi Narimawati, M. Yani Syafei

1324-1331
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The Influence of Competence, Placement and Work Facilities on Lecturer Performance Through Motivation at Batang Hari Islamic University

Ayu Yuliani, Pantun Bukit, Ali Akbar

1332-1344
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Determinants of Financial Performance and Their Implications for Corporate Values

Matdio Siahaan, Hari Gursida, Hendro Sasongko

1345-1359
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Analysis Of The Possibility of Financial Statement Fraud: S.C.C.O.R.E Model

Sendifisda Faturochmah, Surya Raharja

1360-1368
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Green Building as a Strategy for Operational Cost Reduction and Customer Satisfaction

Arsid, Karsam, Atik Budi Paryanti, Ulil Fadilah

1369-1378
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Marketing Strategy Analysis at Kompas Gramedia Xpress (KGX) Bandung Branch

Shafira Tiara Rachmawati, Erna Maulina, Tetty Herawaty

1379-1389
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Dynamic Analysis of the Relationship Between Market Sentiment and Stock Volatility at the Bei Using the Auto Regressive Integrated Moving Average (ARIMA) Model

Hariyanti, Rokhadi, Vena Vilenia

1390-1404
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The Effect of Training, Motivation, and Job Satisfaction on Economic Growth through Employee Productivity in Indonesia

Panji Suratriadi, Sabil, Rosento, Mohammad Amas Lahat, Amas Sari Marthanti, Suparman Hi Lawu

1405-1414
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The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens

Safina Salwa Binti Sunarya, Nur Rahmanti Ratih, Dewi Wungkus Antasari

1415-1424
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Marketing Strategies in Micro Cake Business to Increase Competitiveness (Case Study on Micro Business Hii.Misu in Serang District, Serang City)

Ayu Shofiyah, Gugun Gunawan, Cristiana Adjar Astuti

1425-1437
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The Effect of Tax Socialization, the Role of Tax Justice and Taxpayer Trust on Taxpayer Compliance Using Public Trust Moderation Variables

Tri Indah Wulandari

1438-1448
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The Effect of Dual Role Conflict and Workload on Female Employee Performance With Job Stress As An Intervening Variable (Study At PT. Bank Rakyat Indonesia, Jayapura Regional Office)

Ayu Leonita Kusumaningrum, Anita Maharani, Sahnaz Ubud

1449-1460
- PDF
The Influence of Motivation, Organizational Culture, and Work Environment on Employee Performance Through Job Satisfaction as a Mediating Variable (Human Resource Management Literature Review)

FoEh John E.H.J., Jhonni Sinaga

1461-1472
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The Role of Corporate Governance in the Determinant of Carbon Emission Disclosure in Indonesia

Adhissa Aztiannisa Aulia, Zulfikar

1473-1486
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The Challenges And Marketing Strategy of Indonesia Tire Market Leader Against An Aggressive Competition

Ario Setra Setiadi

1487-1494
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Competitive Strategies of Regional Development Banks: The Role of Intellectual Capital, Organizational Capability, and Governance Risk Compliance

Roy Prakoso, Sri Widyastuti, Irvandi Gustari

1495-1501
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The Influence of Customer Relationship Strategy, Innovation Strategy and Capability Strategy on Competitive Advantage and Its Implications on Marketing Performance in Small and Medium Enterprises in the City of Bekasi

Widi Winarso, Nandan Limakrisna, Hari Muharam

1502-1519
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The Influence of Social Media Marketing on Purchase Decisions With Brand Awareness As Mediation (Study on Truffle Belly Jimbaran)

Ezra Chatarina Simamora, Gede Suparna

1520-1531
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Public Perception And Sentiment On Social Media X Towards The Interest In Adopting Bitcoin As A Digital Asset

Febrianto Febrianto, Nunung Ayu Sofiati, Mochammad Mukti Ali, Yoyo Sudaryo, Ade Salman Alfarisi, Irving Ignatius Paul Luntungan, Anggono Raras Tirto Sakti

1532-1544
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Strategies for Improving Inventory Turnover at PT PK Manufacturing Indonesia

Mariyana Mariyana, R. Luki Karunia

1545-1552
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The Impact of Implementing Connector Applications on Tax Business Processes in Indonesia

Rangga Restu Buana Handoko, Hamzah Ritchi, Zaldy Adrianto

1553-1574
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Internal Determinants Affecting the Timeliness of Financial Reporting in IDX

Rifqi Dwi Mahendra, Suryana, Yayat Supriyatna, Leni Yuliyanti ‬‬‬‬‬‬‬‬‬‬‬

1575-1583
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The The Influence of Instagram Social Media Marketing and Product Quality on Purchasing Decisions at Zaza Coffee in Pontianak

Risqi Yulanda, Helman Fachri

1584-1594
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The Effect of Information Technology And Human Resources Utilization on Hospital Performance Mediated By Lean Hospital Implementation (Case Study of Hospital X)

Wisnu Haryo Nugroho, Y Ony Djogo, Rulia Rulia

1595-1604
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Analysis of the Sales Process of Red Onion Seeds of Nganjuk Variety through Educational YouTube Content Marketing

Dandy Yuliansyah, Eka Askafi, Ratna Mulyaningtyas

1605-1617
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A Study of the Perception of Outsourced Security Guards (Satpam) in the Jabodetabek Area Regarding Job Security

Putri Sangga Langit, Yasmine Nasution

1618-1625
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Deliberative Democracy through Public Dialogue: A Case Study of Road Development in Kampung Bandungsari RW 04, Tambangan Village, Mijen District, Semarang City

Reza Allifia Annaz, Retno Sunu Astuti, Kismartini Kismartini

1626-1634
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Optimization Of Financial Reporting: Development Of A Computer-Based Financial Reporting System In Accordance With Financial Accounting Standards For Private Entities

Sartono Sartono, Jaurino Jaurino, Ali Afif

1635-1641
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Analysis of Reward and Punishment System in Improving Productive Credit Analyst Performance with Transformational Leadership Support as Intervening Variable in Class A Branch Office of PT. Bank Nagari

Youngky Antonio, Elfiswandi Elfiswandi, Lusiana Lusiana

1642-1651
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The Effect of Tax Justice, Tax Audits and Tax Rates on Taxpayer Perceptions of Tax Evasion

Amanda Atturaini Maulana, Dyarini Dyarini

1652-1661
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Business Strategy, Financial Distress And Environment Uncertainty On Tax Avoidance (Case Study On Asean Countries)

Fadilla Rahmadhani, Dianwicaksih Arieftiara

1662-1675
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The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance

Pande Kadek Vina Febrianti, I Gusti Ayu Purnamawati, Nyoman Ari Surya Darmawan

1676-1690
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The Influence of Female Directors on Earnings Quality: Political Connections, Family Ownership, and Institutional Ownership as Moderating Variables

Wisa Lusiarni, Eddy Suranta

1691-1704
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Bridging Housing Preferences and Pricing Strategies in Jakarta: A Critical Review

Abdullah Bedi

1705-1723
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Navigating Industry 4.0: The Strategic Role of Dynamic Capabilities in Transforming Indonesian Manufacturing

Novan Wahyudi, Arviansyah Arviansyah

1724-1733
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The Influence of Intangible Assets, Financial Flexibility, and Human Capital on Sustainable Growth with Green Innovation as a Moderator

Putu Inten Citrawati Purna, Desak Nyoman Sri Werastuti, I Made Pradana Adiputra

1734-1745
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