Vol. 7 No. 4 (2026)

Analysis of the Role of Profitability, Ownership Structure, and Capital Structure with Liquidity as a Mediating Variable in Achieving Optimal Company Value

Harold Kevin Alfredo; Rizki Agung Wibowo; Muhammad Irfan Pratama; Hiro Sejati

2026 pp. 2797-2817 DOI 10.38035/dijefa.v7i4.7357

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Balancing Flexibility and Digital Strain: How Job Satisfaction Connects Flexible Working Arrangements, Digital Fatigue, and Employee Engagement among Generation Z Employees

Persita Hadi; Kasmir Kasmir

2026 pp. 2648-2661 DOI 10.38035/dijefa.v7i4.7279

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Beyond Utility: A Pilot Extension of TAM with Sharia Compliance Trust and Religiosity among Pontianak Micro and Small Enterprises

Aiyub Anshori; Rahmat Rahmat

2026 pp. 2732-2746 DOI 10.38035/dijefa.v7i4.7343

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Carbon Intensity, Financial Sustainability, and Financial Performance: The Moderating Role of Financial Slack

Stefanus Dimas R. Saputro; Priscillia Billy Christianto; Marvin Nicholas Sutio

2026 pp. 2952-2964 DOI 10.38035/dijefa.v7i4.7406

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Determinants of Life Expectancy and Clustering: K-Means Panel for the Pandemic-Post-Covid-19 Pandemic Period in Indonesia

Sabrina Dwi Anindya; Grace Natalia Marpaung

2026 pp. 2883-2894 DOI 10.38035/dijefa.v7i4.7370

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Development Strategy Source Power Human Based Wisdom Local in Support Preservation Forests in the Sanctuary Area Rimbang Hill Wildlife Observatory, Baling Hill, Kampar Regency

Mhd. Hasrul Dabkes; Zulher Zulher; Kasmawati Kasmawati

2026 pp. 2662-2673 DOI 10.38035/dijefa.v7i4.7261

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Existing Condition, Production Performance, and Business Feasibility of a Closed-House Broiler Plasma Farming Business: A Case Study of Tridaya Farm in Karawang, West Java

Adhi Yusuf; Siti Jahroh; Zenal Asikin

2026 pp. 2895-2908 DOI 10.38035/dijefa.v7i4.7394

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Fraud Tendency: The Role of Financial Pressure and Permissive Organizational Culture

Maya Robiatul Adawiyah; Anis Chariri

2026 pp. 2769-2784 DOI 10.38035/dijefa.v7i4.7392

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Green Leadership and Sustainable Business Performance in MSMEs: The Mediating Role of Green Innovation and the Moderating Role of Organizational Culture

Lukman Hakim; Sabil Sabil; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo; Sugiyah Sugiyah; Devy Sofyanty

2026 pp. 2818-2832 DOI 10.38035/dijefa.v7i4.7367

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Household Economic Empowerment through Black Soldier Fly (BSF) Cultivation and Integrated Microfinance Management: A Case Study in Kampung Sereh, Jayapura Regency

Meike Iriani Rumbiak; Asep Mulyana; Yunizar Yunizar

2026 pp. 2975-2988 DOI 10.38035/dijefa.v7i4.7427

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Implementation of Port Operations Digitalization at the Talang Duku Port Container Terminal Jambi

Wedhar Tani Aji; Langas Denny Siahaan; Dinar Dewi Kania; Lira Agusinta; Mustika Sari

2026 pp. 2758-2768 DOI 10.38035/dijefa.v7i4.7352

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Influence of Competence and Digital Transformation on Performance Through Work Motivation as an Intervening Variable Among Junior High School Teachers in Bangkalan Regency

Irna Sulistiarini; Helmi Buyung Aulia Safrizal; Iriani Ismail

2026 pp. 2690-2703 DOI 10.38035/dijefa.v7i4.7250

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Revisiting Auditor Independence through the Lens of Organizational Power: Evidence from a Quantitative Case Study in Management Accounting

Gilbert Rely; Wahyudi Wahyudi; I Made Sudana

2026 pp. 2636-2647 DOI 10.38035/dijefa.v7i4.7025

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STARA Awareness, Learning Goal Orientation, and Knowledge Sharing Behavior among Tech Professionals in Jakarta

Lutfita Astifani Rundana; Achmad Fajar Hendarman

2026 pp. 2867-2882 DOI 10.38035/dijefa.v7i4.7375

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The Effect of AI-Based Recommendations on Embedded Finance Use in E-Commerce through Trust Mediation among Generation X in Jakarta

Selvia De Wana; Riwandari Juniasti; Amri Sinuraya

2026 pp. 2965-2974 DOI 10.38035/dijefa.v7i4.7417

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The Effect of CEO Power on ESG Disclosure with Earnings Management as a Mediating Variable

Dian Pramitya Khairunnisa; Puji Hartono

2026 pp. 2747-2757 DOI 10.38035/dijefa.v7i4.7344

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The Effect of Coaching and Mentoring on Employee Performance Mediated by Work Motivation at Bank Jambi Head Office

Agus Riyanto; M. Zahari; Fakhrul Rozi Yamali

2026 pp. 2622-2635 DOI 10.38035/dijefa.v7i4.7130

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The Effect of ESG Score on Financial Performance and Financial Distress with ESG Controversies as a Moderating Variable in ASEAN and Indian Emerging Markets

Stefanus Dimas R. Saputro; Enrique Griffin Imanuel Marbun; Elfriana Nely Royana Situmorang

2026 pp. 2925-2951 DOI 10.38035/dijefa.v7i4.7407

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The Effect of Hospital Management Information System (HMIS) Implementation on Nurses’ Performance at Sumedang Regional Public Hospital

Arini Dwi Azhari; Tasya Aspiranti; Dede R. Oktini; Nunung Nurhayati; Rabiatul Adwiyah

2026 pp. 2847-2855 DOI 10.38035/dijefa.v7i4.7381

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The Effect of Service Quality on Customer Loyalty: The Mediating Role of Customer Satisfaction at Jatiluhur Valley Resort

Lina Agustini; Zulganef Zulganef

2026 pp. 2717-2731 DOI 10.38035/dijefa.v7i4.7340

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The Effects of Justice Climate and Service Climate on Employee Service Behavior through Work Engagement: Evidence from a Business-to-Business Food and Beverage Distributor in Indonesia

Santoso Santoso; Martinus Tukiran

2026 pp. 2909-2924 DOI 10.38035/dijefa.v7i4.7425

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The Effects of Organizational Support and Islamic Work Ethic on Teacher Performance: The Mediating Role of Job Satisfaction

Tika Tika; Kasmir Kasmir

2026 pp. 2613-2621 DOI 10.38035/dijefa.v7i4.7274

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The Impact of Profitability, Leverage, and Liquidity on Firm Value in Fast-Food Restaurants in Denpasar

Ni Ketut Sukanti; Anak Agung Istri Agung Ovy Dwijayanthi; Kadek Intan Rusmayanthi

2026 pp. 2604-2612 DOI 10.38035/dijefa.v7i4.6662

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The Influence of Dynamic Capability on Organizational Resilience Through Strategic Agility in Companies Amid Business Uncertainty

Tri Septiono; Indarto Indarto; Adijati Utaminingsih

2026 pp. 2856-2866 DOI 10.38035/dijefa.v7i4.7359

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The Influence of Green Human Resource Management and Green Innovation on Sustainable Economic Development Through MSME Performance

Sabil Sabil; Rosento Rosento; Mohammad Amas Lahat; Amas Sari Marthanti; Panji Suratriadi; Popon Rabia Adawia

2026 pp. 2704-2716 DOI 10.38035/dijefa.v7i4.7342

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The Influence of Long-Term Debt-to-Equity Ratio, Financial Leverage, Capital Structure, and Asset Growth on Stock Prices via Price-to-Book Value in the Oil and Gas Industry Listed on the Indonesia Stock Exchange (2020–2025)

Iqbal Syaputra; Jonner Simarmata; Ali Akbar

2026 pp. 2785-2796 DOI 10.38035/dijefa.v7i4.7330

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The Mediating Role of Labour Force Partisipation Rate in the Effects of Domestic and Foreign Direct Investment on Poverty in East Kalimantan Province

Lisa Puspitasari; Muhammad Bayu; Aning Kesuma Putri

2026 pp. 2674-2689 DOI 10.38035/dijefa.v7i4.7321

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Transparency, Accountability, and Green Culture on Turnover Intention: The Moderating Role of Agile Leadership

M Surya Abdi Barus; M Ali Iqbal

2026 pp. 2833-2846 DOI 10.38035/dijefa.v7i4.7384

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