Vol. 7 No. 3 (2026)

A Behavioral Model of Budgetary Slack: The Roles of Participative Budgeting, Social Pressure, and Machiavellianism with the Moderating Role of Political Skill

Revi Eka Permana; Fauzan Misra

2026 pp. 1969-1983 DOI 10.38035/dijefa.v7i3.7080

Full Text

AI Adoption and Institutional Competitive Advantages: The Mediating Roles of Dynamic Capabilities and Moderation in Academic Transformation

Hari Moektiwibowo; Supardi Tahir

2026 pp. 2003-2014 DOI 10.38035/dijefa.v7i3.7072

Full Text

An Analysis of Customer Satisfaction at Puspa's Warung Ubud, a Local Restaurant in an International Tourist Destination

Diva Surya Ningrum; Hastuti Naibaho

2026 pp. 1675-1686 DOI 10.38035/dijefa.v7i3.6985

Full Text

Analysis of Internal and External Factors in the Business Development Strategy of Moringa SMEs in East Nusa Tenggara

Niken Larasati Doko; Siti Jahroh; Zenal Asikin

2026 pp. 2015-2027 DOI 10.38035/dijefa.v7i3.6880

Full Text

Analysis of Location Quotient, Shift-Share Analysis, and Klassen Typology in Determining Leading Regional Products in Sukabumi Regency

Raden Deni Muhammad Danial; Endang Tri Astutiningsih; Venita Sofiani; Ismet Ismatullah

2026 pp. 2470-2484 DOI 10.38035/dijefa.v7i3.7204

Full Text

Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness

Doni Setiawan; Agus Munandar

2026 pp. 2202-2209 DOI 10.38035/dijefa.v7i3.7136

Full Text

Analyzing the Impact of Hybrid Working Practices and Online Recruitment Strategies on Employee Performance and Organizational Effectiveness

Qodariah Qodariah; Tubagus Guruh Ramadhan

2026 pp. 1800-1814 DOI 10.38035/dijefa.v7i3.6931

Full Text

Attitude, Environmental Concern, and Self-Efficacy as Drivers of Purchase Intention: The Role of Dupe Product Availability in Sustainable Fashion Purchase Behavior in Indonesia

Indah Yuliriana

2026 pp. 2136-2149 DOI 10.38035/dijefa.v7i3.7099

Full Text

Behavioral Determinants of Independent Umrah Preference Among Indonesian Generation Z: Evidence From PLS-SEM

Muhammad Ashshiddiq Armanditto; Ilma Aulia Zaim

2026 pp. 1750-1761 DOI 10.38035/dijefa.v7i3.7005

Full Text

Behavioral Intention and Trust as Key Drivers of Willingness to Pay for Complementary Health Insurance: Evidence from Indonesia

Dumasi Marisina Magdalena Samosir; Batara Maju Simatupang; Bambang Budhijana; Antyo Pracoyo

2026 pp. 2210-2224 DOI 10.38035/dijefa.v7i3.7126

Full Text

Beyond Sustainable Human Resource Management: Regenerative Human Resource Management as a Pathway Towards Organisational Sustainability

Muhammad Adil. MA; Zahara Tussoleha Rony

2026 pp. 2090-2103 DOI 10.38035/dijefa.v7i3.7086

Full Text

Blue Ocean Strategy in the Development of International Worker Placement Programs at Generasi Putra Bangsa Vocational Training Center, Sukabumi City

Abielya Athaya; Ike Rachmawati; Darmo H Suwiryo

2026 pp. 2225-2230 DOI 10.38035/dijefa.v7i3.7128

Full Text

Challenges of the Digital Adoption Gap in mobility Aspect Account Based Ticketing Program for Achieving Sustainable Transportation in Jakarta Metropolitan Area

Anisa Setianing; Achmad Ghazali

2026 pp. 1984-1990 DOI 10.38035/dijefa.v7i3.7083

Full Text

Determinants of Audit Delay: The Moderating Role of Firm Size in Conventional Commercial Bank in Indonesia and Singapore (2021-2025)

Henita Guru Singa; Erlina Erlina; Abdillah Arif Nasution

2026 pp. 1869-1884 DOI 10.38035/dijefa.v7i3.7006

Full Text

Determinants of Generation Z’s Purchase Decisions for Viral Foods Online Fear of Missing Out as a Mediating Variable

Khoirunisa Fadia Nadayu Mayabubun; Anas Hidayat

2026 pp. 1854-1868 DOI 10.38035/dijefa.v7i3.7044

Full Text

Determinants of iGeneration Reporter Satisfaction in the State Officials’ Wealth Report System with Perceived Usefulness as a Mediating Variable

Pangeran Tungkir Silalahi; Henny Medyawati

2026 pp. 2414-2422 DOI 10.38035/dijefa.v7i3.7172

Full Text

Digital Leadership and Innovative Work Behavior among Civil Servants in North Maluku: The Mediating Roles of Psychological Empowerment and Work Engagemen

Fitriati Muin; Fadhliah M. Alhadar; Ahmad Yani Abdurrahman

2026 pp. 2150-2163 DOI 10.38035/dijefa.v7i3.7082

Full Text

Digital Marketing and MSMEs Survival Strategy in the E-Commerce Platform Economy: A Systematic Literature Review

Puntoadji Pamungkas; Reni Shinta Dewi

2026 pp. 1589-1602 DOI 10.38035/dijefa.v7i3.6953

Full Text

Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area

Tri Widarmanti; Agus Rahayu; Lili Adi Wibowo; Nurul Aziz Pratiwi

2026 pp. 1909-1923 DOI 10.38035/dijefa.v7i3.7043

Full Text

Embedding ESG into Partner Lifecycle Governance in Indonesian Port Operations

Mestika Elok Arviani; Yudo Anggoro

2026 pp. 2070-2079 DOI 10.38035/dijefa.v7i3.7096

Full Text

ESG Disclosure and Firm Value: The Moderating Role of Competitive Advantage

Rania Muadah; Abdul Rohman

2026 pp. 1726-1734 DOI 10.38035/dijefa.v7i3.6995

Full Text

ESG Score, Carbon Intensity, and Tax Aggressiveness: Evidence from ASEAN Energy Companies

Salsabila Khairunnisa; Memed Sueb; Agus Puji Priyono

2026 pp. 2343-2350 DOI 10.38035/dijefa.v7i3.7107

Full Text

Evaluating Non-Tax State Revenue Receivables Management in Indonesia’s Mineral and Coal Sector: A Sustainability Management Perspective

Rio Eka Putra; Endri Endri

2026 pp. 2176-2187 DOI 10.38035/dijefa.v7i3.7166

Full Text

Explaining Married Women's Tax Compliance within Indonesia's Family Tax Unit: The Role of Tax Knowledge

Evina Sandy; Fini Anjela Perangin-angin

2026 pp. 2457-2469 DOI 10.38035/dijefa.v7i3.7198

Full Text

Forging Excellence Amid Transition: The Moderating Effect of Green Innovation on the Financial Performance of Coal-Fired Power Plants (PLTU) in Indonesia

Chirmala Wisnu Permata Affardi; Robiatus Salamah; Mohammad Aviciena Taufiqurrahman; Risa Aulia Izza; Hofifah Rivera

2026 pp. 1815-1826 DOI 10.38035/dijefa.v7i3.7031

Full Text

From Blue Economy to Blue Accounting: Mapping the Scientific Evolution through Bibliometric Analysis

Riana Nurmiradiyanti Putri; Harry Suharman; Syaiful Rahman Soenari

2026 pp. 2328-2342 DOI 10.38035/dijefa.v7i3.7114

Full Text

Indonesia's Capital Market Reaction to the Announcement of BI Rate Reduction in 2025: An Event Study on Property and Real Estate Sector Companies on the Indonesia Stock Exchange

Panji Garjito Adhinegoro; Sofie Sofie

2026 pp. 2038-2055 DOI 10.38035/dijefa.v7i3.7078

Full Text

Multilevel Effects of Competence, Work Motivation, Clinical Leadership, and Management Support on Human Resource Service Capability within Corporate Clinic Networks

Devi Desianti Pritasari; Andy Hamzah Permana

2026 pp. 1603-1613 DOI 10.38035/dijefa.v7i3.6949

Full Text

Optimizing Sustainable Coal Hauling Under Uncertainty: A Multi-Stage Decision Tree Approach for a Palembang-Based Subcontractor

Imelda Kurniawan Santoso; Utomo Sarjono Putro

2026 pp. 2028-2037 DOI 10.38035/dijefa.v7i3.7094

Full Text

Preliminary Feasibility and User Acceptance of KANA: A Digital Parent-Led Developmental Support Service in Indonesia

Debora Marpaung; Mustika Sufiati Purwanegara; Muhammad Fakhrul Rozi Ashadi

2026 pp. 1735-1749 DOI 10.38035/dijefa.v7i3.7014

Full Text

Production Efficiency Strategy Strategy in Orca Powergear: A Kepner Tregoe Decision Making Analysis

Muhammad Faris Ghiyats Bungaran; Valid Hasyimi

2026 pp. 1614-1624 DOI 10.38035/dijefa.v7i3.6974

Full Text

Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis

Lailah Fujianti

2026 pp. 1654-1674 DOI 10.38035/dijefa.v7i3.6965

Full Text

Research Trends in Empowering Leadership and Innovative Work Behavior in Business Organizations: A Bibliometric and Systematic Literature Review

Muthia Irhamna; Pantius Drahen Soeling

2026 pp. 1625-1646 DOI 10.38035/dijefa.v7i3.6944

Full Text

Rethinking Auditors’ Fraud Detection: An Integrative Systematic Literature Review

Dian Saputra; Hadri Kusuma; Dekar Urumsah

2026 pp. 1937-1954 DOI 10.38035/dijefa.v7i3.7063

Full Text

Share Premium, IPO Overvaluation and Post-IPO Underperformance in an Emerging Markets: Evidence from Indonesia's Acceleration Board

Maurice Ganda; Nanny Dewi Tanzil; Ersa Tri Wahyuni

2026 pp. 1840-1853 DOI 10.38035/dijefa.v7i3.7055

Full Text

Strategic Sustainable Safety Balanced Scorecard for Shopping Mall Operations

David Suryangga Prima Dhasa; Yudo Anggoro

2026 pp. 2080-2089 DOI 10.38035/dijefa.v7i3.7097

Full Text

Strategic Timing of Retail Expansion Based on Store Performance: A Study Case of Harmonis Swalayan

Stellaluna Valen; Liane Okdinawati

2026 pp. 2120-2135 DOI 10.38035/dijefa.v7i3.7134

Full Text

Strategy for Optimizing Budget Execution Performance at the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs

Rizal Setyawan; Dwi Rachmina; Deni Lubis

2026 pp. 2273-2283 DOI 10.38035/dijefa.v7i3.7161

Full Text

Systemic Analysis of Gender-Responsive Planning and Budgeting Policies in Kulon Progo Regency

Akhid Nuryati; Imamudin Yuliadi; Ahmad Ma’ruf

2026 pp. 1924-1936 DOI 10.38035/dijefa.v7i3.7071

Full Text

Testing the Determinant Model of Financial Behavior among State-Owned Enterprise Employees: The Moderating Role of Income

Vebriana Eka Pravita; Iramani Iramani

2026 pp. 2310-2327 DOI 10.38035/dijefa.v7i3.7104

Full Text

The Effect of Capital Structure and Working Capital Turnover on Profitability in Manufacturing Companies: An Empirical Study of the LQ45 Index

Asep Pipin Hanapi; Albert Johanes Matondang; Titin Aliyah; Endang Sri Rejeki

2026 pp. 2231-2239 DOI 10.38035/dijefa.v7i3.7117

Full Text

The Effect of Content Marketing and Brand Image of Skintific Products on Purchase Intention, with Trust as a Moderator (Case Study: Consumers TikTok Shop in Jakarta)

Farah Nurul Ainy; Bobby Reza; Rahmi Darnis

2026 pp. 1774-1784 DOI 10.38035/dijefa.v7i3.7013

Full Text

The Effect of Digital Content Creativity and Artificial Intelligence Utilization on Consumer Purchase Intention on TikTok: Consumer Trust as a Moderator

Siti Nurjanah; Rahmi Darnis

2026 pp. 1762-1773 DOI 10.38035/dijefa.v7i3.7010

Full Text

The Effect of Financial Stability, External Pressure, and Nature of Industry on Financial Statement Fraud: Evidence from FMCG Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (2019–2023)

Siti Aulia 'Adawiyah; Nastiti Rizky Shiyammurti

2026 pp. 1704-1712 DOI 10.38035/dijefa.v7i3.6992

Full Text

The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX)

Zaky Maulana; Nastiti Rizky Shiyammurti

2026 pp. 1713-1725 DOI 10.38035/dijefa.v7i3.6984

Full Text

The Effect of Influencer Marketing and Flash Sales on Impulse Buying, Mediated by FOMO and Brand Trust (A Study of Gen Z TikTok Shop Users’ Behavior in Bali)

Ni Made Ayu Diah Utari; A.A. Putu Agung; I Gusti Ngurah Agung Gede Eka Teja Kusuma; Ni Putu Nita Anggraini

2026 pp. 2364-2381 DOI 10.38035/dijefa.v7i3.7158

Full Text

The Effect of Internal Auditor Role, Risk Management Function, and Operational Risk Management Supervision on the Performance of Regional Development Bank (BPD) in the Sumatera Region with Information Technology Integration as a Moderating Variable

Armin Syahdin Kaban; Erlina Erlina; Sirojuzilam Hasyim

2026 pp. 1785-1799 DOI 10.38035/dijefa.v7i3.7001

Full Text

The Effect of Perceived Ease of Use and Perceived Usefulness on Continuance Intention to Use the PLN Mobile Application with Trust as a Mediating Variable

Viky Andrias Haumahu

2026 pp. 2423-2441 DOI 10.38035/dijefa.v7i3.7183

Full Text

The Effect of Sponsors Activation on Customer Engagement Behavior in the BRI Super League

Muhammad Luthfi Azmiko; Rifelly Dewi Astuti

2026 pp. 1647-1653 DOI 10.38035/dijefa.v7i3.6947

Full Text

The Effect of Work-Life Balance and Compensation on Employee Performance with Job Satisfaction as a Mediation Variable at PT. Indatex Palur

Sulthan Hanif Rabbani; Arif Hartono

2026 pp. 2258-2272 DOI 10.38035/dijefa.v7i3.7106

Full Text

The Effect of Workload and Job Stress on Nurse Performance Through Job Satisfaction as an Intervening Variable (Study at Lindimara Christian Hospital, East Sumba)

Shilvia Rambu Kudu; Suhana Suhana

2026 pp. 2442-2456 DOI 10.38035/dijefa.v7i3.7064

Full Text

The Effects of ESG and Financial Ratios on Risk-Based Capital: The Moderating Role of Board Size in Indonesian Life Insurance Companies

Ganjar Permana; Endri Endri

2026 pp. 2401-2413 DOI 10.38035/dijefa.v7i3.7180

Full Text

The Formation of Carbon Management Accounting Systems: A Systematic Review of Driving Factors, Mechanisms, and Contextual Conditions

Yessica Mega Putri; Wa Ode Tri Artia; Erna Shaira Fadilah; Liu Shuyuan; Yanuar Ramadhan

2026 pp. 1687-1703 DOI 10.38035/dijefa.v7i3.6980

Full Text

The Impact of Leverage and Profitability on Financial Distress: A Case Study of Companies in the Property and Real Estate Sector Listed on the Indonesia Stock Exchange (BEI) from 2022 to 2025

Dewi Ambar Manah; Endang Sri Rejeki; Titin Aliyah; Aris Riksan Pranata Sihombing; Rincon M A Sihombing

2026 pp. 2351-2363 DOI 10.38035/dijefa.v7i3.7162

Full Text

The Influence of Accrual Earnings Management, Real Earnings Management, and Corporate Governance on Firm Value with Financial Performance as a Mediating Variable: A Study of Manufacturing Companies 2021–2025

Riska Baini Nurshanti; Andry Arifian Rachman

2026 pp. 1885-1908 DOI 10.38035/dijefa.v7i3.7059

Full Text

The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia

Ruddy Yappy; Farah Margaretha Leon; Henny Setyo Lestari; Susy Muchtar

2026 pp. 1827-1839 DOI 10.38035/dijefa.v7i3.7038

Full Text

The Influence of Good Corporate Governance, Risk, Profitability, Capitalization, Leverage, and Liquidity on Company Value in the Banking Industry Sector Listed on the Indonesia Stock Exchange in 2022-2025

Vivi Nandalita; Elen Puspitasari

2026 pp. 2295-2309 DOI 10.38035/dijefa.v7i3.7115

Full Text

The Influence of Investor Sentiment, Investor Overconfidence, and Investor Attention on the Risk of Stock Price Fall with Analyst Herding as a Moderating Variable in Southeast Asia

Herlina Herlina; Rr. Sri Handayani

2026 pp. 2240-2257 DOI 10.38035/dijefa.v7i3.7149

Full Text

The Influence of Perceived Consumer Effectiveness and Green Perceived Value on Green Purchase Intention: Mediating and Moderating Mechanisms in Pijak Bumi

Dian Senly Andika; Ery Tri Djatmika Rudijanto Wahju Wardhana; Fadia Zen

2026 pp. 2284-2294 DOI 10.38035/dijefa.v7i3.7140

Full Text

The Influence of Profitability, Capital Structure, and Company Size on the Company Value of the Coal Sub-Sector in 2021-2025

Aisyah Aini; Dyah Nirmala Arum Janie

2026 pp. 1955-1968 DOI 10.38035/dijefa.v7i3.7052

Full Text

The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024)

Ni Putu Indah Budi Lestari Putra; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra

2026 pp. 2056-2069 DOI 10.38035/dijefa.v7i3.7068

Full Text

The Role of Information Quality, Creator Credibility, and E-Service Quality in Enhancing Customer Satisfaction and Loyalty on Tiktok Shop

Yasmin Rahima Jazuli; Popong Nurhayati; Rr. Heny Kuswanti Suwarsinah

2026 pp. 2164-2175 DOI 10.38035/dijefa.v7i3.7111

Full Text

The Role of Learning Organization, Digital Literacy, and Talent Management in Achieving Organizational Sustainability: A Systematic Literature Review

Nur Endah Sabarini; Zahara Tussoleha Rony

2026 pp. 2104-2119 DOI 10.38035/dijefa.v7i3.7103

Full Text

Transforming Referral-Based Marketing in Small Architecture Firms: A Value-Centric and Multichannel Approach

Fairuz Syifa Hanan

2026 pp. 2188-2201 DOI 10.38035/dijefa.v7i3.7137

Full Text

Understanding Patient Loyalty Strategy in Military Healthcare: The Influence of Service Quality, Engagement, and Unique Experiences

Rima Kusumah Dewi; Pudji Seswanto

2026 pp. 1573-1588 DOI 10.38035/dijefa.v7i3.6954

Full Text

When Trust Sharpens Skepticism: Large Language Models in Indonesian Audit Practice

Kamal Amarullah; Hamzah Ritchi; Ahmad Zakie Mubarrok

2026 pp. 2382-2400 DOI 10.38035/dijefa.v7i3.7181

Full Text

Articles