Vol. 6 No. 2 (2025)

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

2025 pp. 1532-1544 DOI 10.38035/dijefa.v6i2.4469

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Strategies for Improving Inventory Turnover at PT PK Manufacturing Indonesia

Mariyana Mariyana; R. Luki Karunia

2025 pp. 1545-1552 DOI 10.38035/dijefa.v6i2.4488

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

Ario Setra Setiadi

2025 pp. 1487-1494 DOI 10.38035/dijefa.v6i2.4412

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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

2025 pp. 960-967 DOI 10.38035/dijefa.v6i2.4165

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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

2025 pp. 1449-1460 DOI 10.38035/dijefa.v6i2.4301

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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

2025 pp. 942-952 DOI 10.38035/dijefa.v6i2.4135

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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

2025 pp. 1154-1165 DOI 10.38035/dijefa.v6i2.4218

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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

2025 pp. 1006-1018 DOI 10.38035/dijefa.v6i2.4155

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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

2025 pp. 864-876 DOI 10.38035/dijefa.v6i2.4116

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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

2025 pp. 1595-1604 DOI 10.38035/dijefa.v6i2.4438

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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

2025 pp. 1186-1195 DOI 10.38035/dijefa.v6i2.4298

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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

2025 pp. 1035-1053 DOI 10.38035/dijefa.v6i2.4203

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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

2025 pp. 1652-1661 DOI 10.38035/dijefa.v6i2.4495

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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

2025 pp. 1438-1448 DOI 10.38035/dijefa.v6i2.4416

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

Riyan Setiawan; Azimah Hanifah

2025 pp. 1174-1185 DOI 10.38035/dijefa.v6i2.4273

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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

2025 pp. 1405-1414 DOI 10.38035/dijefa.v6i2.4403

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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

2025 pp. 902-913 DOI 10.38035/dijefa.v6i2.4100

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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

2025 pp. 968-982 DOI 10.38035/dijefa.v6i2.4167

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

Rangga Restu Buana Handoko; Hamzah Ritchi; Zaldy Adrianto

2025 pp. 1553-1574 DOI 10.38035/dijefa.v6i2.4128

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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

2025 pp. 1054-1067 DOI 10.38035/dijefa.v6i2.4216

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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

2025 pp. 1415-1424 DOI 10.38035/dijefa.v6i2.4411

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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

2025 pp. 914-931 DOI 10.38035/dijefa.v6i2.4131

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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

2025 pp. 1332-1344 DOI 10.38035/dijefa.v6i2.4299

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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

2025 pp. 1502-1519 DOI 10.38035/dijefa.v6i2.4561

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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

2025 pp. 877-892 DOI 10.38035/dijefa.v6i2.4086

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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

2025 pp. 1226-1232 DOI 10.38035/dijefa.v6i2.4304

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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

2025 pp. 1019-1034 DOI 10.38035/dijefa.v6i2.4146

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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

2025 pp. 1691-1704 DOI 10.38035/dijefa.v6i2.4446

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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

2025 pp. 1218-1225 DOI 10.38035/dijefa.v6i2.4449

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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

2025 pp. 1204-1217 DOI 10.38035/dijefa.v6i2.4161

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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

2025 pp. 932-941 DOI 10.38035/dijefa.v6i2.3995

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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

2025 pp. 1734-1745 DOI 10.38035/dijefa.v6i2.4735

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The Influence of Intellectual Capital on Financial Performance

Amin Wijoyo; Steven Imanuel; Bryan Goodwin

2025 pp. 1196-1203 DOI 10.38035/dijefa.v6i2.4302

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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

2025 pp. 1461-1472 DOI 10.38035/dijefa.v6i2.4333

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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

2025 pp. 1258-1265 DOI 10.38035/dijefa.v6i2.4262

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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

2025 pp. 1520-1531 DOI 10.38035/dijefa.v6i2.4471

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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

2025 pp. 1089-1120 DOI 10.38035/dijefa.v6i2.4236

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

Arif Priambudi; Rony Edward Utama

2025 pp. 1075-1088 DOI 10.38035/dijefa.v6i2.4222

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

Adhissa Aztiannisa Aulia; Zulfikar

2025 pp. 1473-1486 DOI 10.38035/dijefa.v6i2.4468

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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

2025 pp. 1676-1690 DOI 10.38035/dijefa.v6i2.4483

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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

2025 pp. 1584-1594 DOI 10.38035/dijefa.v6i2.4451

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

Dita Selsabillah; Fitri Purnamasari

2025 pp. 1280-1289 DOI 10.38035/dijefa.v6i2.4264

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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

2025 pp. 1121-1129 DOI 10.38035/dijefa.v6i2.4311

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