Vol. 7 No. 2 (2026)

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 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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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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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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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 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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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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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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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 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 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

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 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 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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