Vol. 7 No. 2 (2026)

A Decision-Making Framework for Securing Compliant UCO Supply for SAF Production

Ahmad Tiko Widodo; Santi Novani

2026 pp. 1513-1524 DOI 10.38035/dijefa.v7i2.6900

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

2026 pp. 1208-1222 DOI 10.38035/dijefa.v7i2.6777

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A Study on Financial Management among Generation Z in Malang City

Trianita Diana Turosida; Endang Sri Andayani; Satia Nur Maharani

2026 pp. 1366-1383 DOI 10.38035/dijefa.v7i2.6860

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A Systematic Review of How Usability and Accessibility Drive Satisfaction in Next-Gen E-Government

Mohammad Bintang Progresto; Muhammad Rifqi Arviansyah

2026 pp. 1189-1207 DOI 10.38035/dijefa.v7i2.6822

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Analysis of MSMEs Sustainability through Competitive Business Advantage from a Service Dominant Logic Perspective

Yuli Cesima Panggabean; Mariana Simanjuntak

2026 pp. 1490-1497 DOI 10.38035/dijefa.v7i2.6897

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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

2026 pp. 1343-1354 DOI 10.38035/dijefa.v7i2.6854

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Baktiseraga Village Governance as a Best Practice of Good Governance in Buleleng Regency

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

2026 pp. 1308-1318 DOI 10.38035/dijefa.v7i2.6716

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Blue Ocean Strategy in Healthy Bakeries in Bali

Dewa Ayu Iva Kayana Putri

2026 pp. 1223-1229 DOI 10.38035/dijefa.v7i2.6808

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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

2026 pp. 1055-1066 DOI 10.38035/dijefa.v7i2.6756

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Business Development Strategy Using Swot Analysis in an Effort to Improve Competitiveness at UD Sinar Terang

Rohimah Sirri; Sonja Andarini

2026 pp. 1319-1327 DOI 10.38035/dijefa.v7i2.6802

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Detecting Financial Statement Fraud in Public Sector Institutions: Insights from Internal Auditors in Law Enforcement Organizations

Eko Ramadhan; Tri Jatmiko

2026 pp. 1468-1475 DOI 10.38035/dijefa.v7i2.6907

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Determinants of Fintech Application Usage with Interest as a Mediating Variable among Gen-Z in the Jabodetabek Area

Denny Wijaya; Henny Medyawati

2026 pp. 933-943 DOI 10.38035/dijefa.v7i2.6676

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Determination of Women's Skincare Product Purchase Decisions: The Role of Halal Labels, Lifestyle, and Brand Awareness

Farhandika Rahid Firmansyah; Humairoh Humairoh

2026 pp. 1230-1239 DOI 10.38035/dijefa.v7i2.6804

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Determining Factors in Handling Incidents Impacting Business Continuity in LRT Jabodebek Division

Diahayu Nugrahaning Widhi; Tanti Novianti; Aruddy Aruddy

2026 pp. 1420-1433 DOI 10.38035/dijefa.v7i2.6870

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Digital Financial Transparency in Local Governments: The Role of Leverage, Dependency, and Fiscal Independence

Ready Wicaksono; Dwi Cahyo Utomo; Abdul Rohman

2026 pp. 1449-1459 DOI 10.38035/dijefa.v7i2.6867

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Digital Gold Installment Innovation at Bank Muamalat: Sharia Compliance and Digital Accessibility

Wafiroh Dwi Adlha; Lely Ana Ferawati Ekaningsih

2026 pp. 1011-1021 DOI 10.38035/dijefa.v7i2.6722

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Does ESG Matter across the CLC? Evidence from Trade Credit in ASEAN Non Cyclical Firms

Ellen Chaecaria Setio; Permata Wulandari

2026 pp. 1460-1467 DOI 10.38035/dijefa.v7i2.6843

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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

2026 pp. 1022-1039 DOI 10.38035/dijefa.v7i2.6682

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Evaluating The Impact of Viral Marketing Elements in TV Ads on Brand Awareness in Indonesia’s Dairy Industry

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

2026 pp. 1400-1419 DOI 10.38035/dijefa.v7i2.6839

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Forecast-Driven Spare-Parts Inventory Control in Coal-Mining Operations: An Integrated Operational–Financial Framework

Muhammad Candany; Liane Okdinawati

2026 pp. 1384-1399 DOI 10.38035/dijefa.v7i2.6858

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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 Julina

2026 pp. 1296-1307 DOI 10.38035/dijefa.v7i2.6837

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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

2026 pp. 1102-1109 DOI 10.38035/dijefa.v7i2.6796

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Improvement Strategy Quality Public Services in the Organizational Section District Regional Secretariat

Yeni Gusliana; Zulher Zulher; Kasmawati Kasmawati

2026 pp. 1550-1562 DOI 10.38035/dijefa.v7i2.6948

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Integrating STP and Marketing Mix (4P) for Effective Storytelling Content Development for the Avoskin’s Brand on Instagram

Ayu Apriana; Sampurno Wibowo; Leni Cahyani

2026 pp. 1152-1164 DOI 10.38035/dijefa.v7i2.6739

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Policy Analysis and Decision-Making Framework for ESG Strategy Implementation at Pertamina's Refinery

Sri Hartati; Valid Hasyimi

2026 pp. 1563-1572 DOI 10.38035/dijefa.v7i2.6891

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Revitalization of Musyarakah Financing in BMT (Baitul Maal wat Tamwil)

Muhamad Fajar Bayu Pratama; Wiwit Mustafidah

2026 pp. 1355-1365 DOI 10.38035/dijefa.v7i2.6844

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Rural Women’s Entrepreneurship and Local Economic Development: A Sustainable Livelihood Framework Perspective

Livia Mariyetta Simbolon; Mariana Simanjuntak

2026 pp. 1498-1504 DOI 10.38035/dijefa.v7i2.6898

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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

2026 pp. 1476-1479 DOI 10.38035/dijefa.v7i2.6869

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The Effect of Corporate Governance on Earnings Management with Audit Tenure as a Moderating Variable

Hasnawati Hasnawati; Sri Daryanti Zen

2026 pp. 1525-1537 DOI 10.38035/dijefa.v7i2.6883

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The Effect of ESG Performance on Audit Report Lag: The Moderating Role of Audit Firm Size

Anisa Eka Askiantari; Abdul Rohman

2026 pp. 1265-1273 DOI 10.38035/dijefa.v7i2.6799

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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 Karsam

2026 pp. 1434-1448 DOI 10.38035/dijefa.v7i2.6866

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The Effect of the Fraud Hexagon Model on Fraudulent Financial Reporting in State-Owned Enterprises

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

2026 pp. 1121-1131 DOI 10.38035/dijefa.v7i2.6709

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The Effect of Transfer Pricing, Capital Intensity on Tax Avoidance with Sustainability Report as a Moderation Variable

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

2026 pp. 1132-1142 DOI 10.38035/dijefa.v7i2.6728

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

Suhartini Suhartini; Ni Made Suwitri Parwati

2026 pp. 1040-1054 DOI 10.38035/dijefa.v7i2.6762

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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

2026 pp. 1110-1120 DOI 10.38035/dijefa.v7i2.6738

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The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability

Salma Putri Aisyah; Lintang Kurniawati

2026 pp. 971-980 DOI 10.38035/dijefa.v7i2.6690

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The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia

Syarifah Nailul Azkia; Dini Rosdini; Citra Sukmadilaga

2026 pp. 1255-1264 DOI 10.38035/dijefa.v7i2.6800

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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

2026 pp. 1286-1295 DOI 10.38035/dijefa.v7i2.6849

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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

2026 pp. 1240-1254 DOI 10.38035/dijefa.v7i2.6795

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The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable

Nanang Mursid; Karsam Karsam; Atik Budi Paryanti

2026 pp. 1077-1093 DOI 10.38035/dijefa.v7i2.6699

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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

2026 pp. 1094-1101 DOI 10.38035/dijefa.v7i2.6792

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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

2026 pp. 944-957 DOI 10.38035/dijefa.v7i2.6706

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The Influence of Financial Inclusion, Digital Financial Literacy, and Risk Perception on Investment Decisions in Generation Z

Galih Rizkie Harianto; Ranila Suciati

2026 pp. 1067-1076 DOI 10.38035/dijefa.v7i2.6772

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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

2026 pp. 958-970 DOI 10.38035/dijefa.v7i2.6696

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The Influence of Green Economy Policies on Company Marketing Strategies in Indonesia

Seno Sudarmono Hadi

2026 pp. 1179-1188 DOI 10.38035/dijefa.v7i2.6745

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The Influence of Leadership Style, Employee Engagement, and Work Environment on Service Quality: A Systematic Literature Review

Nur Endah Sabarini; Supardi Supardi

2026 pp. 1538-1549 DOI 10.38035/dijefa.v7i2.6889

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The Influence of Service MSMEs and Service Design on Value Co-Creation through Experiential Authenticity in Tourism MSMEs

Theresia Sinurat; Santi Agustina Manalu

2026 pp. 1480-1489 DOI 10.38035/dijefa.v7i2.6910

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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

2026 pp. 992-1010 DOI 10.38035/dijefa.v7i2.6679

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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

2026 pp. 1274-1285 DOI 10.38035/dijefa.v7i2.6734

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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

2026 pp. 1143-1151 DOI 10.38035/dijefa.v7i2.6737

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The Influencer of Authenticity Attributes and Celebrity Congruence on Purchase Intention: The Mediating Role of Parasocial Relationship

Aisya Tsuraya; Erlita Ridanasti

2026 pp. 981-991 DOI 10.38035/dijefa.v7i2.6713

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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

2026 pp. 1165-1178 DOI 10.38035/dijefa.v7i2.6773

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

Mochamad Reza Pribadi

2026 pp. 925-932 DOI 10.38035/dijefa.v7i2.6711

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The Role of Marketing Innovation in Household Business Sustainability: A Resource-Based View Approach

Icha Darlene Hanna Sipahutar; Mariana Simanjuntak

2026 pp. 1505-1512 DOI 10.38035/dijefa.v7i2.6899

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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 Humairoh

2026 pp. 1328-1342 DOI 10.38035/dijefa.v7i2.6857

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